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OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT

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					       OVERTIME AUDIT OF THE
SHERIFF-CORONER DEPARTMENT




                         OFFICE OF THE
                  PERFORMANCE AUDIT DIRECTOR
                          October 28, 2008
                                                         FINAL REPORT




                                    Table of Contents
EXECUTIVE SUMMARY ............................................................................................... iii
INTRODUCTION .............................................................................................................. 1
SCOPE AND METHODOLOGY ...................................................................................... 1
   Information Reviewed .................................................................................................... 2
   Interviews ........................................................................................................................ 2
   Data Review and Analysis .............................................................................................. 3
   Report Preparation and Review ...................................................................................... 3
BACKGROUND INFORMATION ................................................................................... 3
   Law Enforcement Complexities ..................................................................................... 4
   Fiscal Challenges ............................................................................................................ 5
   The Sheriff-Coroner Department .................................................................................... 6
       Organizational Structure ............................................................................................. 6
FINDINGS AND RECOMMENDATIONS....................................................................... 8
   Overtime Philosophy ...................................................................................................... 8
   Overtime Usage/Cost Summary ..................................................................................... 8
       Total Overtime Hours and Cost .................................................................................. 8
       The Causes of Overtime............................................................................................ 10
       Where Overtime is Worked ...................................................................................... 27
       Who Works Overtime ............................................................................................... 32
   Overtime Control and Monitoring ................................................................................ 34
       Employee Practices That Maximize Overtime ......................................................... 35
       Overtime Budgeting .................................................................................................. 40
       IT Systems Impact on Overtime Management ......................................................... 44
BREAK EVEN ANALYSIS ............................................................................................ 52
USE OF CORRECTIONAL OFFICERS IN JAILS......................................................... 56
ESTIMATED COST SAVINGS ...................................................................................... 57
CONCLUDING REMARKS ............................................................................................ 59
APPENDIX ....................................................................................................................... 60
   Chart 1: Overtime Justifications ................................................................................... 61
   Chart 2: Peace Officer MOU Provisions ...................................................................... 62



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 Chart 3: Sheriff’s Special Officer (SSO) MOU Provisions .......................................... 63
 Chart 4: Overtime Hours by Location .......................................................................... 64
 Chart 5: Overtime Dollars by Location ........................................................................ 69
 Chart 6: Overtime Hours by Classification ................................................................... 74
 Chart 7: Overtime Dollars by Classification ................................................................. 75




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                           EXECUTIVE SUMMARY

                                     Preface

The Orange County Board of Supervisors’ decision to comprehensively study
overtime at the Sheriff-Coroner Department (OCSD) affords an important
opportunity to increase transparency at OCSD and address an operational issue
that has received significant public attention. The audit team wishes to thank
Sheriff Hutchens for her cooperation during this audit and her expressed interest
in addressing the issues identified.

Over the last several years, a variety of factors, some within the control of OCSD
and some outside their control, have led to a high number of vacant shifts at
OCSD. The short term approach utilized by OCSD was to fill critical shifts using
overtime. While this approach met the department’s immediate operational
needs, there was little attention given to the development of an integrated and
systematic strategy for overtime management. This inattention to overtime
management has had several negative impacts: (1) no overarching policy or
detailed protocols that inform managers how to manage overtime, (2) inadequate
overtime monitoring and controls, and (3) a series of management and employee
practices that have exacerbated overtime usage and costs. With an overtime
price tag of more than $47.5 million in FY 2007/08, it is vital that OCSD address
overtime management.



                                  Introduction

On June 24, 2008, the Orange County Board of Supervisors (Board) directed the
Office of the Performance Audit Director to perform an audit of overtime usage
at OCSD. The objectives of the audit are to determine:

   1. The cost of overtime pay in the Department

   2. Whether it is less expensive to pay overtime or fill new positions

   3. The appropriate crossover point, if any, where it is more economically
      efficient to fill a new position rather than having existing positions work
      overtime




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   4. Any other significant findings that have an impact on overtime usage or
      cost

   5. The preliminary financial implications of any proposed conversion of
      sworn deputy positions to correctional officers in the jails

Methodology

This audit included a compilation and detailed analysis of multiple data sets, a
review of various systems utilized in overtime management, a review of regional
and national overtime studies, identification and analysis of pertinent overtime
policies and laws, observation of operational procedures that impact overtime at
specific facilities, interviews with current/retired staff and consultants, timesheet
summary and sign-in sheet sampling and review, and periodic discussions with
OCSD executive staff. Except where noted, all data provided covers the
timeframe, FY 2000/01 through FY 2007/08.

Background Information

Overtime usage by law enforcement agencies is a nationwide reality. Hours of
overtime used and their corresponding costs have been the source of increased
scrutiny over the past decade at both the national and local government levels.

To provide the appropriate context for this audit, it is beneficial to consider the
following:

   1. Some overtime is inevitable and necessary in a 24/7 law enforcement
      operation

   2. Overtime can only be managed effectively if there is a commitment from
      the top of the organization to do so

   3. A systematic and thorough approach for collecting, analyzing, and
      disseminating pertinent data is vital to minimizing the use of overtime

Financially, OCSD, consistent with other governmental organizations, is
struggling in the current economic environment. Federal and State funding is
diminishing in certain areas, the growth rate for OCSD’s primary source of
revenue (local Proposition 172 Sales Tax) has slowed substantially, and reserves



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are being exhausted.                       As a result, in the near term, cost savings must be
identified.



                                                  Key Audit Findings

Overtime Usage and Costs

Three Budget Agencies, Sheriff-Coroner (060), Sheriff-Courts (047), and Sheriff-
Communications (055), account for 99% of all overtime costs in Sheriff-controlled
Budget Agencies.


  Dollars                      Overtime Hours and Dollars (Agencies 060, 047, 055)                                                 Hours
 $50,000,000                                                                                                                       900,000

 $45,000,000                                                                                                                       800,000

 $40,000,000
                                                                                                                                   700,000

 $35,000,000
                                                                                                                                   600,000
 $30,000,000
                                                                                                                                   500,000
 $25,000,000
                                                                                                                                   400,000
 $20,000,000
                                                                                                                                   300,000
 $15,000,000

                                                                                                                                   200,000
 $10,000,000

  $5,000,000                                                                                                                       100,000

            $0                                                                                                                     0
                 FY 2000-01     FY 2001-02    FY 2002-03      FY 2003-04   FY 2004-05    FY 2005-06    FY 2006-07    FY 2007-08
       Hours      418,861        603,563       455,285         414,759      496,796       630,872       790,968       831,935
       Dollars   $18,426,104    $27,064,902   $21,400,825    $19,915,236   $23,916,856   $30,971,858   $40,082,255   $47,538,242




The audit team performed a comprehensive analysis of both overtime usage and
its costs at OCSD. A summary of the most significant information includes:

            Total overtime hours over the past eight fiscal years increased from
            418,861 hours in FY 00/01 to 831,935 hours in FY 07/08, a total percentage
            change of 99% or average annual increase of 14%. Total overtime costs
            also increased during this same time from $18.4 million in FY 00/01 to
            $47.57 million in FY 07/08, an overall 158% increase or an average annual
            increase of 23%.



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        Combined Jail operations account for 42% of all overtime costs and 45% of
        all overtime hours. Other relatively large sources of overtime include: the
        cumulative costs of providing police services to the contract cities and
        special districts, Orange County courts, North Patrol Operations,
        Transportation Division, and Airport Detail.

        91% of all OCSD overtime costs are concentrated in six position
        classifications: Deputy Sheriff I, Deputy Sheriff II, Sergeant, Investigator,
        Sheriff Special Officer, and Correctional Services Technician.



The Causes of Overtime

Overtime is caused by a variety of factors. Payroll data suggests that the most
frequent causes of overtime are:

   1.   Filling in for vacant positions (38.9%)
   2.   Vacation and Sick Leave relief (15.9%)
   3.   Training Related (9.6%)
   4.   Shift Extension for the completion of assignment (6.1%)
   5.   Planned overtime for special events (5.2%)
   6.   Planned overtime for mutual aide/emergency (3.2%)

A number of specific events and management practices have increased the use of
overtime at OCSD:

   Vacant Positions
      Use of existing personnel working overtime to fill new operations rather
      than obtaining new positions (e.g., Theo Lacy expansion)
      Establishment and continuation of permanent position vacancies to
      achieve salary savings, and the resulting slow down in recruitment efforts

   Vacation and Sick Leave
      Implementation of Annual Leave in 1998 among sworn staff, which
      resulted in greater discretionary time off
      Lack of shift relief positions to cover short term absences
      Internal limitations placed on the use of Extra Help employees to cover
      vacant shifts




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   Training Related
      The jail facilities incurred a majority of training-related overtime hours
      due, in part, to absences that result from participation in the Standards
      and Training for Corrections (STC) program operated by the State
      Corrections and Standards Authority.

   Shift Extension for Completion of Assignment
      Includes such activities as undercover narcotics work, criminal
      investigations, completion of booking requirements for arrestees, and
      transporting inmates between jail and court facilities.

   Special Events
      Special event overtime reflects overtime paid to officers who work beyond
      their scheduled shifts, or work on their scheduled days off to provide
      special event coverage (Orange County Fair, 4th of July festivities, etc.).
      Special event activities are contracted by the State of California (Orange
      County Fair and interim events program) or with local districts and public
      agencies.    Overtime as a result of providing law enforcement
      supplemental services is reimbursed by the contracting agency.

   Mutual Aide/ Emergency
     The overtime hours associated with this area were mainly due to the
     response required from 9/11 in fiscal years 01/02 and 02/03 at John Wayne
     Airport, and the 2007 Santiago Fire emergency, the majority of which were
     recorded in North Patrol.



Impact of Work Schedules on Overtime

There is limited evidence that Staffing Assessments were done at OCSD to
determine work schedules. Instead, it appears that minimum staffing levels and
work schedules have developed over time based on the experience and
discretion of law enforcement management at each of the various OCSD
locations. In the absence of an appropriate analysis, work schedules are often
less efficient and less flexible to meet the needs of the organization, and may
translate into increased overtime usage and cost.




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Employee Relations Impacts on Overtime

Several MOU provisions have been negotiated that significantly impact the cost
of overtime. A key provision, common to most law enforcement agencies, is that
overtime is calculated based on “hours paid” not “hours worked” in a pay
period. An employee can, for instance, in one week, work 30 hours of regular
time, take 10 hours of Annual Leave, and then if he/she works any additional
hours during that work period, it would be paid as overtime, despite the fact the
employee did not actually “work” more than 40 hours in that week. This
provision creates a significant additional liability for OCSD, and it is over and
above the minimum requirements of the Fair Labor Standards Act (FLSA), which
permits jurisdictions to consider overtime based on “hours worked” rather than
“hours paid.” The audit team estimated that calculating overtime based on
“hours paid” rather than “hours worked” cost the County an additional $2.5
million in overtime in FY 2007/08.

In addition, the County is presently defending two lawsuits alleging various
violations of the Fair Labor Standards Act as they relate to overtime practices at
OCSD.



Overtime Control and Monitoring

The lack of a comprehensive overtime policy, effective control mechanisms, and
thorough monitoring procedures has resulted in increased overtime at OCSD.

Overtime Policies and Procedures

OCSD does not have an articulated department-wide philosophy on overtime
usage, and as a result there are no comprehensive overtime policies and
procedures. The absence of formal direction has led to several negative
outcomes:

      A “siloed” and therefore inconsistent approach to overtime management
      An absence of accountability for overtime management
      The excessive usage of overtime by some employees
      The inequitable, albeit voluntary, distribution of overtime among
      employees
      The conclusion among staff that overtime use and management are a low
      priority

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      Overtime costs far exceeding annual budgeted amounts at various
      locations
      Loose enforcement of the “48-hour per pay period” overtime limit



Employee Practices that Maximize Overtime

A small population of OCSD employees earned significantly greater amounts of
overtime than the majority of their coworkers. These employees engage in a
variety of practices that maximize overtime. The audit team sampled two
different sets of time sheet summaries to identify how employees maximize
overtime usage: (1) a one-year random sample (FY 07/08) of all employees across
the six classifications that receive the most overtime, and (2) a three-year sample
for all employees in the six major overtime user classifications that earned 50% or
more of their base pay in overtime.

Overtime maximization practices noted from the samples included:

   1. Working more than 16-hours in a 24-hour period
   2. Taking paid time off and receiving overtime on the same day
   3. Frequently taking single scheduled shifts off and then working overtime
      on other days during the pay period
   4. Working overtime on the 8-hour short day in the 3/12 schedule
   5. Frequent extensions of work shifts
   6. Employees working overtime in multiple locations

Because the MOU is silent on several of these practices and the Department does
not have detailed overtime policies, OCSD must analyze and determine which of
these overtime scenarios are appropriate. For instance, it is well documented
nationally that working too many hours (i.e. more than 16 hours in a 24 hour
period) has a negative impact on performance and increases liability exposure
for the County.

Overtime Budgeting

Actual overtime expenses have exceeded the budget in seven of the last eight
fiscal years, particularly in the high overtime user locations where overtime
budgets often bare no reality to anticipated expenses. Overages have been
covered by salary savings from vacant positions and by monies appropriated in a
generic Budget Org 900 titled “non-Distributed Appropriations.”

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This budgeting practice has had many negative effects:

       When Division overtime budgets consistently bear no relation to actual
       expenses, particularly at the high overtime locations, the motivation and
       capacity to manage this cost category is drastically reduced. In addition,
       since Org 900 is a generic Budget Org with no specific attachment to any
       operational division/section/unit, these monies and their purpose are not
       transparent.

       Overtime budget to actual expense monitoring is also inhibited by this
       practice as unrealistic budget amounts render comparisons to actual
       expenditures meaningless.

       Moreover, such a practice indirectly communicates to employees and
       managers that the department does not value overtime management.

It is important to note that, in spite of the overages in the overtime budget object,
OCSD has managed to stay within its Total Salary and Benefit budget during this
time period.

IT Systems Impact on Overtime Management

OCSD utilizes two separate IT applications to track employee schedules and
actual hours worked, the InTime scheduling system and the STS Payroll system.
These two systems are not integrated, and the InTime system is not fully utilized
to manage and control overtime. Process efficiencies, cost savings, and better
overtime management can be achieved if these two systems are integrated. In
addition, the audit team identified several control deficiencies in the timekeeping
process and in the Payroll system that may limit the Department’s ability to
effectively monitor and manage overtime.

                               Break Even Analysis

One of the objectives of this study is to determine whether there is an
appropriate crossover point, if any, where it is more economically efficient to fill
a new position rather than having existing positions work overtime.

The summary findings of this analysis include:



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                              Page x
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   1. There is no “cross-over” or “break even” point, but rather a decision to
      either fill a vacant position with overtime or hire a new employee.

   2. With safety positions (i.e., Sheriff Deputy I/II, Sergeant, Investigator), it is
      7.1% to 8.4% cheaper to fill positions with overtime rather than hire new
      employees. This minimum cost differential requires consideration of
      other variables, such as fatigue, before a decision can be made.

   3. With Sheriff Special Officer and Correctional Services Technician
      positions, it is cheaper to hire new employees than use overtime to fill a
      vacant position.

                       Use of Correctional Officers in Jails

In researching this issue, the audit team learned that the former Acting Sheriff
had previously commissioned such a study and it was near completion at the
time of this audit. In addition, the Sheriff has asked her jail assessment
consultant, Crout and Sida, to examine and verify the analysis.

The audit team has been in discussions with both OCSD staff working on the
Sheriff study and the consultants who have been asked to review their findings.
The audit team believes that the OCSD study and the consultant review will be
sufficient to provide a thorough and balanced analysis of this issue, if they are
carried to completion. In order to not duplicate OCSD efforts, the audit team did
not commit significant resources to reviewing this issue.             However, in
discussions with the OCSD team that conducted the analysis, it was clear that
there are substantial savings (i.e. millions of dollars) to be had from utilizing
lower paid Correctional Officer classifications to any extent possible in OCSD Jail
facilities. OCSD has stated that they will make these studies available to the
Board when they are completed.



                      Summary of Key Recommendations

   OCSD Executive staff should articulate an overall philosophy toward
   overtime, and then develop and distribute policies and standard operating
   procedures that convey that philosophy and delineate acceptable practices.
   Overtime management should be included as a subset of the appropriate
   evaluation criteria in annual performance evaluations of managers. These



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                              Page xi
                                  FINAL REPORT


  policies should also drive any improvement or upgrade of system tools (IT or
  otherwise), so that managers have an alignment between means and tools.

  Discontinue the practice of artificially maintaining vacant positions. Use
  staffing assessments, cost analyses, and consideration of other pertinent
  factors, to determine when overtime or filling positions is the best practice
  and to adjust work schedules. Any positions that are deemed unnecessary by
  the staffing assessment and are vacant, need to be deleted.

  Follow through as soon as possible with current OCSD efforts to discontinue
  Sheriff Deputy guarding of other local police jurisdiction arrestees who stay
  longer than 24 hours in the hospital prior to being booked into the jail.

  Re-evaluate the current practice of sending Sheriff Special Officers to
  Academy training once they have already begun working at the jails to
  determine if this sequence is the most efficient from a cost and management
  perspective.

  Use Extra Help employees to cover short term, minimum-staffing vacancies
  where feasible.

  OCSD and the Human Resources Department should begin meeting now to
  formulate a negotiating strategy, particularly in light of the difficult financial
  situation faced by the County, and OCSD’s need to curtail overtime
  expenditures. A financial and operational analysis of each proposed salary or
  benefit enhancement should be completed prior to its inclusion on the slate of
  possible offerings or being agreed to at the bargaining table.

  Budget anticipated/realistic overtime expenses in each Division Budget Org
  and appropriately reduce the amount budgeted to overtime in non-
  Distributed Appropriations Org 900.

  The InTime Scheduling System needs to be more fully utilized and integrated
  with the Sheriff’s Payroll System.

  Implement and enforce control mechanisms that specifically address
  weaknesses identified in the payroll and timekeeping systems in order to
  effectively monitor and manage overtime.




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   Fill any vacant Sheriff Special Officer (SSO) and Correctional Service
   Technician positions in order to achieve cost savings.

   Despite the fact that using overtime to fill vacant safety positions may be
   incrementally cheaper than hiring new staff, OCSD needs to create a
   comprehensive overtime policy that puts in place the procedures necessary to
   ensure that the risks associated with fatigue do not rise to such a level that
   they outweigh any cost savings.

   OCSD should implement any reasonable cost saving measures identified by
   both the ongoing internal and consultant analyses regarding jail staffing,
   including: (1) the use of correctional officers, and (2) the phasing out of
   Deputy II positions at the jails.



                            Estimated Cost Savings

The audit team calculated an estimate of cost savings from the implementation of
all audit recommendations. Conservative assumptions and reasonable estimates
were utilized to provide a minimum level of cost savings. While some savings
are readily measurable, others will not be known until they are implemented.
Our minimum estimate of measurable annual savings, contingent on OCSD
operational changes, is approximately $3 million. The details of these cost
estimates are provided in the Estimated Cost Savings section of the full report.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page xiii
                                    FINAL REPORT



                 Overtime audit of
          the sheriff-coroner department

                                INTRODUCTION

On June 24, 2008, the Orange County Board of Supervisors (Board) directed the
Office of the Performance Audit Director to perform an audit of overtime usage
at the Sheriff-Coroner Department (OCSD). The objectives of the audit are to
determine:

   1. The cost of overtime pay in the Department

   2. Whether it is less expensive to pay overtime or fill new positions

   3. The appropriate crossover point, if any, where it is more economically
      efficient to fill a new position rather than having existing positions work
      overtime

   4. Any other significant findings that have an impact on overtime usage or
      cost

   5. The preliminary financial implications of any proposed conversion of
      sworn deputy positions to correctional officers in the jails


                        SCOPE AND METHODOLOGY

This audit included a compilation and detailed analysis of multiple data sets, a
review of various systems utilized in overtime management, a review of regional
and national overtime studies, identification and analysis of pertinent overtime
policies and laws, observation of operational procedures that impact overtime at
specific facilities, interviews with current/retired staff and consultants, timesheet
summary and sign-in sheet sampling and review, and periodic discussions with
OCSD executive staff. Except where noted, all data provided covers the
timeframe, FY 2000/01 through FY 2007/08.




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Information Reviewed

Information gathered included:

      Overtime Hours and Costs from Auditor-Controller ERMI database
      Relevant labor contract Memoranda of Understanding
      OCSD Overtime Policies and Procedures
      Position vacancy reports from OCSD Professional Standards Division
      (PSD)
      Separation reports from PSD
      Payroll and Scheduling Information Systems
      A random and high overtime user sample of employee timesheets
      Budget and Actual spending data related to overtime from CEO/Budget
      Cross-divisional overtime tracking reports from Court Agency 047
      Salary and Benefit Forecasting System (SBFS) run for FY 08/09
      Sample of Budget Balance and Forecast Report analyses from OCSD staff
      Recent OCSD Business Plans and Strategic Financial Plans
      Fair Labor Standards Act (FLSA) review
      National and regional studies on police overtime
      List of special events policed by OCSD
      Shift Schedules, Sign-in sheets and Watchlists from multiple pay locations
      Payroll data from Auditor-Controller (CAPS)
      Benchmarking agency responses


Interviews

Interviews/discussions/correspondence with:

      Various Scheduling Sergeants
      Various Division Commanders (Captains)
      OCSD Financial staff
      OCSD Information Technology staff
      OCSD Professional Standards staff
      County Counsel
      OCSD Executive Team
      Sheriff consultant Crout and Sida
      Probation Administration who also runs 24/7 law enforcement operations
      Retired Assistant Sheriffs
      Auditor-Controller staff



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      CEO/Budget staff
      Human Resources Department/Employee Relations staff


Data Review and Analysis

Substantial efforts were made to review, analyze and validate all data received.
At strategic points during the engagement, audit staff met with OCSD staff to ask
questions, verify information, and to discuss findings. In addition, audit staff
cross-referenced data sets and conducted internal checks of all quantitative
information to ensure its accuracy and integrity.


Report Preparation and Review

A confidential preliminary draft report was presented to OCSD to review for
factual accuracy. Comments were received and those concurred with by the
Office of the Performance Audit Director were included in the Final Draft
Report, which was distributed to OCSD, the Board of Supervisors and the
County Executive Office. Upon receipt of a response to the Final Draft Report by
OCSD, the Final Report was agendized on the Board calendar with OCSD
responses included as an attachment.



                       BACKGROUND INFORMATION

Overtime usage by law enforcement agencies is a nationwide reality. Overtime
hours and their corresponding costs have been the source of increased scrutiny
over the past decade at both the national and local government levels.

To provide the appropriate context for this audit, it is beneficial to consider the
following:

   1. Some overtime is inevitable and necessary in a 24/7 law enforcement
      operation because some shifts must always be filled to ensure public
      safety.

   2. Overtime can only be managed effectively if there is a commitment from
      the top of the organization to do so. As noted in a Research Brief from the
      National Institute of Justice, “if the chief is indifferent about overtime, the



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                              Page 3
                                 FINAL REPORT


      support systems – both human and technical – necessary to manage
      overtime will be neglected.”

   3. A systematic and thorough approach for collecting, analyzing, and
      disseminating pertinent data is vital to minimizing the use of overtime.
      This data must be made available to all supervisory staff in a useful and
      timely manner if it is to be effectively incorporated into operational and
      management decisions. This information can and should be used as an
      accountability tool for all employees: those working overtime and those in
      supervision.

   4. Overtime is a multi-faceted issue that is impacted by a number of
      variables:

         Management philosophy toward overtime
         Budgeting and monitoring practices
         Labor contracts
         Work schedules
         Recruitment and retention
         Employee fatigue issues
         Facility layouts
         Inmate population growth
         Contracts with local government agencies to provide police services


Law Enforcement Complexities

As a law enforcement agency, OCSD has certain intrinsic attributes that increase
operational complexities and result in additional management challenges over
and above most government operations. Some of these attributes include:

      Multiple operations that require staffing on a 24/7 basis
      Public Safety mission
      Extended recruitment timelines and costs
      Numerous, diverse, and geographically separate facilities
      Sworn vs. non-sworn staff dynamics
      Influential employee unions
      Increased liability for staff and employer
      The confinement, housing and care of inmates in locked facilities




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Fiscal Challenges

The financial outlook for law enforcement agencies across California suggests
that they will continue to face funding challenges into the near future. At the
Federal level, it is unclear if key funding programs such as the State Criminal
Alien Assistance Program (SCAAP) ($7.5 million of revenue last fiscal year) will
be continued. The State is also currently working toward addressing a $17.2
billion shortfall which will impact all local law enforcement agencies, including
proposed 10% reductions in the Citizens’ Options for Public Safety (COPS)
program, California Methamphetamine Enforcement program, and the Sexual
Assault Felony Enforcement (SAFE) program. In addition, the growth rate of
OCSD revenue sources is declining. Public Safety Proposition 172 state sales tax
revenues are the largest single source of funding for OCSD. Previous surpluses
in these revenues have been maintained in Fund 14B. Over the past few years, as
the growth rate in Prop 172 funds has declined, Fund 14B surpluses have been
used to maintain law enforcement services. Given the decline in revenue growth
rate, the reserves in Fund 14B are expected to be exhausted by the end of this
fiscal year.

Given these current fiscal realities and the magnitude of OCSD overtime costs, it
is essential that the entire budget, including overtime, be managed prudently
and efficiently going forward.




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                                FINAL REPORT


            Coroner
The Sheriff-Coroner Department

A basic understanding of OCSD is a prerequisite for understanding and
discussing overtime usage and its costs within the department.


Organizational Structure




OCSD manages 21 separate fund/agency budgets, seven of which have staffing
associated with them:

      General Fund 100, Sheriff Agency 060 (3,307 positions)
      General Fund 100, Sheriff Court Operations Agency 047 (439 positions)
      General Fund 100, Sheriff Communications Agency 055 (92 positions)
                                           Agency
      General Fund 100, Sheriff Emergency Agency 032 (16 positions)
      Automated Fingerprint Identification Fund 109 (11 positions)
      Jail Commissary Fund 143 (52 positions)
      Inmate Welfare Fund 144 (57 positions)




                      SHERIFF-CORONER DEPARTMENT
OVERTIME AUDIT OF THE SHERIFF                                           Page 6
                                  FINAL REPORT


As shown in the organizational chart above, the major Command Functions of
the Sheriff-Coroner are further divided into operational Divisions, headed by a
Captain or Director. These Command Functions include:

   Field Operations Command

   Provides law enforcement services to County unincorporated areas, the 12
   Orange County cities and some Special Districts that contract with OCSD for
   police services, Airport Operations, and Homeland Security.

   Custody Operations Command

   Provides all services, both safety and support, for five jail facilities located
   throughout Orange County: Intake & Release Center, Men’s Jail, Women’s
   Jail, Theo Lacy, and James Musick Jail. Just recently, the Transportation
   Bureau which transports inmates to and from jails, from the jails to the courts,
   and to medical facilities, was included in this Function.

   Investigative Services Command

   Provides for all criminal investigations of public offenses occurring in Sheriff
   patrolled areas. Also provides a variety of services such as Forensic Sciences,
   Coroner, and Court Services.

   Professional Services Command

   Provides a variety of law enforcement support services for OCSD including
   Officer Training, Professional Standards (i.e., Human Resources), and
   Community Services.

   Administrative Services Command

   Provides financial and administrative support services, facility construction
   and maintenance, and communication system services.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                            Page 7
                                 FINAL REPORT


                  FINDINGS AND RECOMMENDATIONS

Overtime Philosophy

One of the recurring themes expressed by the vast majority of tenured/retired
command staff interviewed was that overtime management was not a priority
for the former Sheriff.

The audit team confirmed this assessment based on interviews and observations:

      There is no detailed, comprehensive policy and accompanying procedures
      regarding overtime usage in the department

      Overtime usage and/or cost is not mentioned as an area of concern in any
      of the Business Plans that were reviewed

      Overtime management was not a             criteria   against   which    most
      managers/supervisors were evaluated

      Overtime spending frequently exceeds budget amounts in various OCSD
      Divisions, in large part because the individual Divisional budgets are not
      adjusted annually to provide a realistic estimate of overtime costs for the
      coming year

      Inadequate overtime monitoring and control procedures



Overtime Usage/Cost Summary

This audit incorporates an analysis of both overtime hours and cost. Several
sources of data were collected and consolidated, the most relevant of which are
presented in this section.


Total Overtime Hours and Cost

The chart below identifies the total overtime hours and costs for OCSD from FY
00/01 to FY 07/08 in the major budget agencies using overtime: Sheriff Agency
(060), Court Operations Agency (047), and Communications Agency (055).



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                             Page 8
                                                             FINAL REPORT




  Dollars                      Overtime Hours and Dollars (Agencies 060, 047, 055)                                                  Hours
 $50,000,000                                                                                                                        900,000

 $45,000,000                                                                                                                        800,000

 $40,000,000
                                                                                                                                    700,000

 $35,000,000
                                                                                                                                    600,000
 $30,000,000
                                                                                                                                    500,000
 $25,000,000
                                                                                                                                    400,000
 $20,000,000
                                                                                                                                    300,000
 $15,000,000

                                                                                                                                    200,000
 $10,000,000

  $5,000,000                                                                                                                        100,000


            $0                                                                                                                      0
                 FY 2000-01     FY 2001-02     FY 2002-03      FY 2003-04   FY 2004-05    FY 2005-06    FY 2006-07    FY 2007-08
       Hours      418,861        603,563        455,285         414,759      496,796       630,872       790,968       831,935
       Dollars   $18,426,104    $27,064,902    $21,400,825    $19,915,236   $23,916,856   $30,971,858   $40,082,255   $47,538,242




As evidenced, total overtime hours over the past eight fiscal years increased from
418,861 hours in FY 00/01 to 831,935 hours in FY 07/08, a total percentage change
of 99% or average annual increase of 14%. 831,935 hours is equivalent to 400 full-
time employees working 2,080 hours per year.

Correspondingly, total overtime costs also increased during this same time from
$18.4 million in FY 00/01 to $47.5 million in FY 07/08, an overall 158% increase or
an average annual increase of 23%.

A corollary chart, showing overtime compensation relative to other forms of
salary compensation, is presented below to further demonstrate the impact of
increased overtime hours and costs.

    Calendar Year                            Base Pay         Premium Pay                  Overtime Pay                   Other Pay
        2000                                     85%                  3%                            8%                          4%
        2001                                     84%                  3%                            9%                          4%
        2002                                     82%                  3%                           10%                          5%
        2003                                     85%                  3%                            7%                          5%
        2004                                     85%                  3%                            8%                          4%
        2005                                     82%                  3%                           10%                          5%
        2006                                     81%                  3%                           12%                          4%
        2007                                     79%                  3%                           14%                          4%


As evidenced, over the last eight calendar years, overtime has steadily grown as
a portion of overall salary for OCSD employees. In calendar year 2000, overtime




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                             Page 9
                                                    FINAL REPORT


represented 8% of total employee salaries; by calendar year 2007, that percentage
increased to 14%.


The Causes of Overtime

Finding 1: Overtime is caused by a variety of factors, the most common being
the filling of position vacancies. In addition, several ongoing practices and
specific events have and continue to significantly impact overtime usage and
cost at OCSD.

OCSD management requires employees who work overtime to provide a
justification for overtime hours on their timesheets. While the audit team did
find errors in the coding of this information, we believe it to be reliable enough to
provide a reasonable picture of the causes of overtime. The chart below displays
the major justifications of overtime at OCSD over the last eight fiscal years.
OVERTIME HOURS
                                                                                                                            FY 2007-08
JUSTIFICATION       FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
Vacant Position         77,120       92,859       91,747       58,609       96,867      196,505      301,282      321,882       38.69%
Vacation or Sick
Leave                  66,174       77,126       78,801       91,433      119,038      129,203      134,783      131,967       15.86%

Training Related       53,372       76,639       73,427       55,193       58,756       68,548       84,207       80,015        9.62%
Shift Extension -
Complete
Assignment             46,185       43,787       45,402       45,502       41,109       46,778       48,075       50,647        6.09%
Planned OT -
Special Event          23,670       25,103       29,986       31,778       36,073       34,304       36,122       43,433        5.22%
Planned OT -
Mutual Aide -
Emergency                 784      112,803       19,441          895        1,727        1,704          861       26,494        3.18%
ALL OTHER
REASONS               151,556      175,246      116,482      131,350      143,225      153,829      185,638      177,497       21.34%
Grand Total           418,861      603,563      455,285      414,759      496,796      630,872      790,968      831,935      100.00%
Note: the “All Other Reasons” category includes the cumulative total of several reasons that have smaller
amounts of overtime associated with them. The entire chart can be viewed in Chart 1 of the Appendix.


The six significant overtime justification categories identified in the chart above
are discussed below.


Overtime Caused by Filling in for Vacant Positions

The following events and management practices have directly impacted the
number of position vacancies and increased the use of overtime at OCSD.

           Department Vacancy Factor – Beginning in the late 1990’s the CEO’s
           Office began applying a “vacancy factor” to each County Department for


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                Page 10
                                       FINAL REPORT


     budget purposes. The “vacancy factor” represents the anticipated
     vacancy rate for the upcoming fiscal year based upon the prior fiscal year
     experience. The initial “vacancy factor” applied to OCSD was 7.49%,
     which translated into the CEO allocating OCSD a salary and employee
     benefit budget that assumed 92.51% of all positions would be full during
     the year. In response, OCSD management identified specific positions
     that it would permanently hold vacant in order to ensure that the total
     salary budget would not be exceeded. In the years that followed, the
     actual OCSD vacancy rate grew higher than 7.49%, but each year OCSD
     was allowed to retain an artificial 7.49% “factor”. The consequences of
     this action are twofold: (1) OCSD realizes salary savings, and (2) overtime
     is increased as positions are artificially held vacant. Just recently, OCSD
     has begun to eliminate this designation and started to fill some of these
     positions.

     Vacancy Rate Impact on Overtime - The more vacant positions there are
     (and thus a higher vacancy rate), the more overtime is used to cover these
     vacancies until a permanent replacement can be hired. Sworn position
     vacancies are particularly problematic due to the extensive time it takes to
     recruit, conduct background checks and psychological exams, and enter
     and pass the Training Academy. The typical cycle for this process is one
     year. The chart below shows the vacancy rates for all sworn personnel
     across Agency 047 and Agency 060, since July 2002.

                        Vacancy Rate - Sworn Personnel
                             (Agency 047 & 060)
                                                          11.32%

                                                                                9.56%
      12.00%
                                                                                              5.06%
      10.00%

       8.00%

       6.00%

       4.00%

       2.00%

       0.00%
           Jul-02   Mar-03   Nov-03   Jul-04   Mar-05   Nov-05     Jul-06   Mar-07   Nov-07   Jul-08




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                              Page 11
                                 FINAL REPORT


     North Patrol Operations is a specific location where vacancy rates have
     been quite high. These high vacancy rates have created a greater need for
     overtime. Vacancy rates at North Patrol (including Leaves) in six month
     increments from January 2006 to July 2008 were: 12.0%, 13.2%, 19.3%,
     15.7%, 9.7%, and 6.1%. The general pattern of decreasing vacancy rates is
     consistent with the experience of the entire OCSD Sheriff Agency 060 and
     Court Operations Agency 047.

     The current OCSD vacancy factor allotted by CEO/Budget for FY 08/09 is
     7.38%. As noted earlier, when the actual vacancy “rate” is higher than the
     anticipated vacancy “factor,” there are salary savings available for use in
     other operational areas, including the payment of overtime expenses.
     However, as is apparent from the graph above, OCSD has recently
     lowered the number of sworn vacancies and is now in a position where
     the overall department vacancy rate is below 7.38%. Given this, one
     would expect a concomitant decrease in overtime costs as positions are
     filled. However, this has not been the case over the past year. This is in
     part due to recent salary & benefit increases, as well as staff covering new
     operations on overtime, both of which are not impacted by vacancy rates.
     In addition, there is a cost lag because of the time it takes to train new
     employees.

     Use of Existing Personnel to Staff New Operations – There have been a
     number of new operations that were formed without acquiring additional
     positions to staff them. In some cases, personnel from other locations
     worked overtime on their off time to cover these newly-created shifts. In
     other cases, the personnel were permanently transferred to the new unit,
     leaving open shifts at their former location, which, in turn, necessitated
     more overtime. Examples include:

     o Theo Lacy Building B – opened in May 2005 (Mod P), July 2005 (Mod Q),
       and June 2006 (Mod R). OCSD estimated that an additional 105
       positions would be necessary to fully staff the expansion. In FY
       2004/05, OCSD first requested 79 positions (71 sworn, and 8 non-
       sworn). However, due to a large number of vacant sworn positions,
       the County Executive Office recommended, and the Board approved,
       only 31 sworn, and 8 non-sworn positions. At the time of the request,
       OCSD had 404 vacant positions, including 70 vacant Deputy II
       positions. In FY 2006/07 OCSD requested the addition of 66 positions
       (26 new non-sworn positions and the 40 sworn positions that were


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 12
                                FINAL REPORT


        originally not recommended by the CEO in FY 2004/05). The CEO
        recommended, and the Board approved, only the 26 non-sworn staff.
        Again, the 40 sworn positions were denied in light of the large number
        of vacant sworn positions at OCSD. This pattern was repeated again
        in FY 2007/08. Since the original FY 2004/05 request, the CEO has
        consistently requested that OCSD fill their long-term vacant positions
        first, allocating them as needed in the department (including at Theo
        Lacy). OCSD instead decided to fill these vacant shifts using overtime
        until they could fill their vacant sworn positions. This action has
        resulted in significant overtime usage/cost over the past three years. In
        FY 2007/08, overtime at Theo Lacy was by far the largest single source
        of overtime usage/cost in the department, costing $8.1 million. OCSD
        has been able to absorb this cost within its total salary and employee
        benefit budget. In FY 2008/09, no additional positions were requested
        to staff Theo Lacy, and OCSD continues to fill these vacant shifts with
        overtime. As noted earlier, the number of vacant sworn positions in
        the department has been significantly reduced.

     o Formation of New Organizational Activities – during the tenure of the
       previous Sheriff, some additional small organizational activities were
       started by moving existing staff within the organization rather than
       requesting additional positions. Examples include: the Immigration
       and Customs Enforcement (ICE) and the Jail Compliance Audit Team
       (JCAT). This approach created vacant shifts in the areas from which
       employees were borrowed (primarily the jails). In many cases, these
       vacant shifts were filled by overtime.



  Recommendations:
  1.1 Discontinue the practice of artificially maintaining vacant positions,
  and utilize a realistic vacancy factor. Use a variety of management tools,
  including staffing assessments and cost analyses, to determine when
  overtime or filling positions is the best practice. Any positions that are
  deemed unnecessary by the staffing assessment and are vacant, need to be
  deleted.

  1.2: Seek additional funding for the ICE program from the U.S. Department
  of Homeland Security to compensate for the cost of these positions.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 13
                                            FINAL REPORT




     3% @ 50 Retirement – Data collected before and after the implementation
     of the 3% @ 50 retirement package in June 2002 shows an immediate and
     sustained increase in retirements among sworn staff following this benefit
     enhancement. These retirements have created additional vacancies many
     of which had to be filled by overtime until long term recruitment efforts
     for sworn personnel could be completed.

     NUMBER OF SAFETY RETIREMENTS @ OCSD                 3% @50
                                                                                                         2008
                                                                                                     (through
     CLASSIFICATION      1998    1999      2000   2001     2002   2003   2004   2005   2006   2007      July 8)
     DEPUTY SHERIFF I       0       1         2      5       12     10     11      7     15      8            4
     DEPUTY SHERIFF II      5       6        10      7       26     12     16      8     17     17          14
     SERGEANT               5       5         3      6       20     13     12     14     10      9            1
     INVESTIGATOR           2       3         7      1       13      8      4      3      8      8            3
     LIEUTENANT             3       3         2      3       23      5      7      3      4      7            2
     CAPTAIN                1       3         2      2        2      4      3      2      0      2            0
     ASST SHERIFF           0       1         0      0        1      2      0      2      0      1            4
     Grand Total           16      22        26     24       97     54     53     39     54     52          28




     Arrestee Hospital Transportation and Guarding – when a person is
     arrested and requires medical attention before they are booked into jail,
     they are transported to the hospital. In 1999, OCSD agreed to an
     arrangement whereby arrests made by local police jurisdictions that
     required transportation to a hospital prior to booking would be the
     responsibility of the local policy agency for the first 24 hours. After that,
     OCSD deputies dispatched from Theo Lacy Jail guarded the arrestee for
     the remainder of any hospital stay. This policy resulted in an estimated
     39,564 hours of overtime to OCSD in FY 2007-08, according to Theo Lacy
     Jail management. During the completion of this audit, the Sheriff
     announced her intent to discontinue this practice. Though this practice is
     technically unrelated to “vacant positions,” it is currently coded by OCSD
     staff as such. This issue is discussed later in this report under “Overtime
     Control and Monitoring.”

  Recommendation 1.3: Follow through as soon as possible with current
  OCSD efforts to discontinue Sheriff Deputy guarding of other local police
  jurisdiction arrestees who stay longer than 24 hours in the hospital. It is
  estimated that the discontinuation of this practice will save OCSD between
  $1-2 million of overtime costs every year, according to Theo Lacy staff
  analysis.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                Page 14
                                   FINAL REPORT




      Backfill for SSO Training Academy - A management practice related to
      training has also resulted in an increase in overtime coded as “vacant
      position”: the backfill for Sheriff Special Officers attending training in the
      jails before they enter the Sheriff Training Academy. In FY 2005/06, OCSD
      began sending large numbers of newly hired Sheriff Special Officers (SSO)
      to jail facilities for training and to cover shifts before they entered the
      Sheriff Training Academy. As a result, overtime usage has been necessary
      to backfill their SSO shifts when they do ultimately attend the Training
      Academy. Since there are not enough SSOs to work overtime, higher paid
      deputies frequently cover these shifts. The current practice at several jail
      facilities is to first offer a vacant SSO shift to all SSOs at the particular
      facility. If the shift is not accepted by an SSO at the facility deputies may
      sign up to fill the SSO shift. This practice directly increases overtime costs.

   Recommendation 1.4: Re-evaluate the current practice of sending Sheriff
   Special Officers to Academy training once they have already begun
   working at the jails to determine if this sequence is the most efficient from
   a cost and management perspective.




Overtime Caused by Covering Vacation or Sick Leave

Providing for vacation and sick leave relief has been one of the primary reasons
for overtime at OCSD, and in some years, the number one reason. Some of the
events or operational practices that have resulted in an increase in overtime due
to covering for vacation or sick leave include:

      Establishment of Annual Leave – In 1998, Annual Leave was first created
      for use in the Peace Officer bargaining unit by combining Sick and
      Vacation Leave balances into one “bucket” called Annual Leave. Before
      implementation of Annual Leave, it was typical that an employee would
      have a significantly larger balance of Sick Leave as compared to Vacation
      Leave because generally vacations were taken and sick leave was used
      only as necessary. As a result of combining Sick and Vacation Leaves into
      one Annual Leave bucket, more hours are now available to be used for
      vacation time. In addition, employees have generally taken more annual
      leave time, which has resulted in an increase in vacant shifts that have to



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                             Page 15
                                 FINAL REPORT


     be covered by overtime. Since 1998, the majority of the County workforce
     now receives Annual Leave.

     Internal Limitations on the Use of Extra Help Employees – In the past, the
     use of Extra Help (no benefits) employees in certain situations helped
     decrease the use of regular employees to cover vacant shifts at overtime
     rates. In particular, retired deputies could come back to work as Extra
     Help employees to provide short-term vacancy (vacation, sick, workers’
     compensation) relief in non-patrol related areas. According to OCSD
     management, Extra Help employees were used, in some limited cases, in a
     manner outside their intended scope. Examples included some use of
     Extra Help employees to staff vacancies on a long-term basis and the use
     of a higher classification Extra Help employee to cover a lower
     classification shift vacancy.     In May 2007, the Professional Services
     Division (PSD) distributed a communication to management/supervision
     reminding them of the proper use of Extra Help employees and
     instructing them that overtime opportunities had to be offered to regular
     employees and declined by them before it was offered to Extra Help
     employees. However, this instruction appears to be more restrictive than
     required by the MOU. Some OCSD operational Divisions have adhered to
     the instructions in the communication (i.e. not used Extra Help coverage)
     and some have not. As a result, there are many opportunities lost where a
     short-term vacancy in the jails, transportation, courts, or county building
     security could be covered by a much less costly Extra Help employee not
     on overtime.

     Lack of Shift Relief - In past years, OCSD has established specific positions
     to serve as shift relief for temporary vacancies created by daily vacation,
     sick leave, and other absences. This allowed these daily vacancies to be
     filled without using overtime. Due to budgetary constraints and
     increased service requirements, many of these shift leave contingencies
     have dwindled. As a result, overtime usage has increased.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                          Page 16
                                               FINAL REPORT




Recommendations:
1.5 Use Extra Help employees to cover short term, critical vacancies where
feasible. This recommendation will require an exemption to the recent
prohibition against using Extra Help retired employees, which was recently
implemented by the CEO Office as part of the County-wide cost-saving
strategy. This exemption is recommended in this particular instance as it will
provide an immediate financial benefit to OCSD and the County.

1.6 Examine the feasibility of re-establishing permanent shift relief positions
to cover for daily absences.




Overtime Caused by Training

TOP 10 TRAINING-RELATED OVERTIME USAGE LOCATIONS
LOCATION                  FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
THEO LACY FACILITY             3,636      9,278      4,017      1,899      4,369      7,051      8,320      8,997
MENS CENTRAL JAIL              6,069     11,151     14,278      4,640      9,200     10,696     10,820      7,569
JAMES A. MUSICK FACILITY       2,302      2,779      3,024      2,623      2,786      4,122      6,587      7,252
INTAKE RELEASE CENTER         12,704     16,369     13,659      8,170      7,953      4,883      8,780      7,064
MISSION VIEJO POLICE
SERVICES                       2,223      1,925      2,263      2,402      1,294      2,277      3,373      4,658
NORTH PATROL BUREAU            3,053      4,134      5,367      4,155      2,720      4,438      4,338      4,487
SOUTH PATROL BUREAU            3,495      2,491      1,378      2,232      2,268      2,726      4,389      3,312
LAKE FOREST POLICE
SERVICES                         649      1,864      1,811      2,064      1,593      2,130      4,715      3,254
HARBOR PATROL SERVICES         1,251      1,012      1,542      2,515      1,651      1,848      2,304      2,819
SAN JUAN CAPISTRANO
POLICE SVC                       390        690        791        786      1,184        934      2,233      2,511


The jail facilities incurred a majority of training-related overtime hours due, in
part, to absences that result from participation in the Standards and Training for
Corrections (STC) program. This program operates under the Corrections and
Standards Authority (CSA) and sets minimum standards for the management
and operation of local adult and juvenile detention facilities. Participation in this
program requires jail employees to complete at least 24 hours of annual training,
which, in turn, results in a significant number of overtime hours at the jail
facilities. OCSD receives State subventions that reimburse a majority of these
training costs. In FY 07/08, OCSD received an allocation of $611,600, of which
approximately $557,336 will reimburse the Department for a majority of
overtime incurred as a result of employee training and backfill.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                      Page 17
                                                 FINAL REPORT


In addition, there are other training requirements that contribute to overtime
usage, including P.O.S.T. and firearm qualification. These overtime hours are
caused either by trainees attending classes on scheduled days off or by other
employees backfilling the trainee’s position on overtime.



Overtime Caused by Shift Extensions to Complete an Assignment

Approximately 6% of all overtime worked at OCSD is the result of employees
working past the end of their regular shift to complete assignments. This would
include such activities as undercover narcotics work, criminal investigations,
completion of booking requirements for arrestees, and transporting inmates
between jail and court facilities.

TOP 15 SHIFT EXTENSION-COMPLETE ASSIGNMENT OVERTIME USAGE LOCATIONS
LOCATION                        FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08

NARCOTICS SUPPRESSION (R.N.S.P)      13,413     14,566     15,044    14,074     11,512     14,789     15,035    13,170
THEO LACY FACILITY                      297        253        481       833      1,169      1,519      2,827     4,384
TRANSPORTATION BUREAU                 1,159        792        796     1,153      1,542      1,140      1,853     2,682
LAKE FOREST POLICE SERVICES           1,781      1,552      1,557     1,669      1,538      1,142      1,600     2,211
FINANCIAL/ADMIN SERVICES                523        391        287       100        325      1,078      1,294     2,058
NORTH PATROL BUREAU                   1,686      1,825      1,623       777        935      1,104      1,007     1,693
SAN CLEMENTE POLICE SERVICES          1,117      1,381      1,100     1,225      1,463      1,487      1,511     1,616
INTAKE RELEASE CENTER                   455        587      2,933     1,880      2,076      1,160        917     1,431

GANG ENFORCEMENT TEAM (GET)           2,237      2,219      1,900     2,044      2,160      2,034      1,828      1,268
SOUTH PATROL BUREAU                   5,790      2,961      1,254       967      1,052      1,922      1,671      1,199
STANTON POLICE SERVICES               1,132        495        387       510        693        775      1,009      1,155
HJC HOLDING                                         14         58        24        274        525        877      1,116
MISSION VIEJO POLICE SERVICES         1,084        925      1,104     1,191      1,342      1,003        901      1,108
NJC HOLDING                                        531        527       248        254        511        772      1,087
HOMICIDE BUREAU                       1,632      1,077        961       756        872        803        835      1,070




Recommendation 1.7: It is the responsibility of immediate supervisors to
approve shift extensions. OCSD should provide these supervisors with
guidelines for approving shift extensions as well as tools to monitor this
overtime category.




Overtime Caused by Planned Special Events

This activity accounts for approximately 5% of all overtime worked at OCSD.
Special event overtime reflects overtime paid to officers who work beyond their
scheduled shifts, or work on their scheduled days off to provide special event


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                           Page 18
                                               FINAL REPORT


coverage (Orange County Fair, 4th of July festivities, etc.). Special event activities
are contracted by the State of California (Orange County Fair and interim events
program) or with local districts and public agencies. Overtime as a result of
providing law enforcement supplemental services is reimbursed by the
contracting agency.     For FY 2007/08, OCSD billed contracting agencies
approximately $1.8 million of overtime costs as a result of providing these
services.

TOP 5 SPECIAL EVENT OVERTIME USAGE LOCATIONS
LOCATION                    FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
MISSION VIEJO POLICE
SERVICES                         2,106      2,109      2,421      3,330      2,971      2,956      4,507      8,335
NORTH PATROL BUREAU              7,827      8,945      9,940      9,882     10,642      9,656      9,304      8,157
SOUTH PATROL BUREAU              2,549      2,091      2,527      3,510      5,387      5,250      3,782      3,187

DANA POINT POLICE SERVICES         768        994      1,467      1,071      1,202      1,493      1,945      3,158

LAKE FOREST POLICE SERVICES      1,054      1,236        700        898      1,082      1,062      1,438      2,755




Recommendation 1.8: Establish a detailed policy that addresses the
appropriate use of OCSD resources for special event coverage. Specifically,
OCSD needs to determine whether or not coverage of special events is creating
problems with internal operational coverage (on overtime or otherwise), even
though most events are reimbursed by outside agencies.




Overtime Caused by Mutual Aide/Emergency

The overtime hours associated with this area were mainly due to the response
required from 9/11 in fiscal years 01/02 and 02/03 at John Wayne Airport, and the
2007 Santiago Fire emergency, the majority of which were recorded in North
Patrol. In FY 07/08, OCSD incurred 26,481 hours of overtime as a result of the
2007 Santiago Fire/Winter Storm. A claim was completed and submitted to
FEMA for reimbursement of all overtime hours or approximately $1.7 million in
overtime costs.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                       Page 19
                                     FINAL REPORT


Impact of Work Schedules on Overtime


Finding 2: There is no evidence to suggest that comprehensive staffing
analyses were developed for most OCSD Divisions to determine appropriate
work schedules.



Best Practice Management for determining work schedules begins by conducting
a comprehensive Staffing Analysis for each Division.                This allows law
enforcement management to identify the specific operating requirements of each
Division/Section/Unit from a number of perspectives: operating hours, periods of
high activity, the impact of facility layout on operations, shift relief resources, etc.
From this analysis, work schedules can then be utilized that most efficiently
match work requirements. The Sheriff has begun this process by hiring the
consulting firm, Crout & Sida, to perform this critical analysis in the Jail facilities.
The audit team has met with this consultant to verify their scope and discuss
common issues.

It appears that minimum staffing levels have developed over time based on the
experience and discretion of law enforcement management at each of the various
OCSD locations. In the absence of a comprehensive staffing analysis, staffing
complement levels and work schedules are often less efficient and less flexible to
meet the needs of the organization. This may translate into more overtime
usage, especially when there is no detailed, well-articulated overtime policy in
place to guide management decisions.

A specific example of this lack of analysis was in the development and
implementation of the 3/12 work schedule that is now employed throughout
OCSD in the Jails and Patrol Divisions. According to current and retired
Command Staff interviewed, the 3/12 schedule was implemented in 1999 not
based on the operational needs of the department, but rather as a way for the
former Sheriff to gain internal support from the majority of deputies who did not
support his candidacy in the 1998 election. Prior to implementation of the 3/12
schedule, first piloted at the Central Jail Complex, a study was directed by the
former Sheriff. That study was not available in OCSD files, and therefore the
audit team was unable to verify the depth and voracity of the analysis.

Listed below are the schedules currently utilized by OCSD. In general, eight and
twelve hour shifts create the least amount of overlap because they divide evenly


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                Page 20
                                  FINAL REPORT


into a 24-hour period. However, longer hour shifts lead to greater overtime costs
when an employee takes time off because there is more time to cover.

      5/8 schedule – This is the standard work schedule whereby employees
      work 8-hour days, five days a week.

      9/80 schedule – Over a two-week, 80-hour pay period, this schedule
      results in the employee working seven 9-hour days, one 8-hour day, and
      taking one day off every other week.

      4/10 schedule – In this schedule, each week an employee works four 10-
      hour days.

      3/12 schedule – This schedule is the most widely used by sworn personnel
      in OCSD, utilized at the Jails, and North, South, and Harbor Patrols. It is a
      very popular shift among deputies who in a 14-day pay period, have
      seven days off from work. While there are some benefits associated with
      the 3/12 schedule, management and command staff indicated several on-
      going concerns:

          o The longer 12 hour shift results in increased overtime cost when
            relief is needed to back fill for sick or vacation taken by staff
          o There is less flexibility in managing work schedules in 24/7 facilities
            as it much harder to move 12-hour shifts to different starting and
            ending times
          o If officers are required to work overtime past their 12-hour shift,
            fatigue becomes an important concern, and the employee is more
            likely to approach or exceed the 16-hour maximum for consecutive
            hours worked
          o Increased time away from work every week can result in less
            affiliation with the department
          o Communication can suffer as it is more difficult to schedule
            meetings when there are more days off work and when the staff-
            management pairings are constantly in flux
          o The schedule allows for more off days to work overtime

      3/11.5 schedule – This schedule is a modified version of the 3/12 schedule.
      One of primary purposes of the 3/11.5 hour schedule is to increase the
      “short day shift” required every other week from an 8-hour to an 11-hour



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                           Page 21
                                  FINAL REPORT


      day, thereby making it less attractive for employees to call in sick on their
      short day and creating more uniformity in terms of shift length.

Recommendations:
2.1 Perform a Staffing Assessment in all areas where overtime is an issue and,
using this information, adjust work schedules as necessary to increase
operational effectiveness and efficiency.

2.2 After OCSD makes determinations on proposed work schedule changes,
meet with the Human Resources Department to discuss notification and/or
meet and confer obligations with labor associations.



Employee Relations Impacts on Overtime

Employee Relations issues pertaining to overtime include negotiated
Memoranda of Understanding (MOU) with labor associations and Fair Labor
Standards Act (FLSA) compliance. The impact of these issues on overtime
usage/costs cannot be overestimated.

Finding 3: MOU provisions have significantly impacted the cost of overtime.

Chart 2 of the Appendix details the MOU provisions related to overtime
negotiated over the past ten years in the Peace Officer (PO) Unit. A similar chart
for the Sheriff Special Officer and Deputy Coroner (SSO/Coroner) MOU can be
found in Chart 3 of the Appendix.

A brief discussion of the relevant PO MOU sections related to overtime include:

      1. Overtime Pay Criteria

          The PO Unit MOU states that any paid time over the official work
          period (e.g., 40 hour workweek) shall be considered overtime. The
          distinction between “paid” time and “work” time is critical. Paid time
          means any time for which the employee was paid during the
          workweek. This would include both regular hours worked and any
          paid time away from work (e.g., Annual Leave, Leave with Pay, etc).
          The result of this language, which is common to many law
          enforcement employment contracts, is that an employee can, for


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                           Page 22
                                FINAL REPORT


        instance, in one week, work 30 hours of regular time, take 10 hours of
        Annual Leave, and then if he/she works any additional hours during
        that work period, it would be paid as overtime, despite the fact the
        employee did not actually “work” more than 40 hours in that week.
        As a result, this language creates a significant additional liability for
        OCSD, over and above the minimum requirements of the Fair Labor
        Standards Act (FLSA), which permits jurisdictions to consider
        overtime based on “hours worked” rather than “hours paid.” The
        audit team estimated that calculating overtime based on “hours paid”
        rather than “hours worked” cost the County an additional $2.5 million
        in overtime in FY 2007/08.

        The length of the work period can also have an impact on how
        overtime is earned. Specifically, the longer the work period, the less
        likely an employee will reach the overtime threshold. This issue was
        addressed during the last negotiation cycle on the SSO/Coroner MOU
        when the County successfully memorialized the current FLSA 207 (k)
        exemption, which allows for alternative work periods for peace
        officers beyond the normal 40 hour workweek. This MOU now has
        language consistent with the current practice of a 14-day work period
        for peace officer employees working a regular shift, and a 28-day work
        period for peace officers working 12-hour shifts. To date, this issue has
        not been memorialized in the Peace Officer MOU, which impacts
        deputy sheriffs.

     2. Maximum Consecutive Hours of Work per Day

        Both the PO and SSO/Coroner MOU’s state that employees cannot
        work more than 16 consecutive hours/day unless on an emergency
        basis. This provision was intended to curb fatigue issues among
        deputies. Two samples of summary timesheets were reviewed as part
        of this audit. The audit team found that this provision was exceeded
        on several occasions. This issue is discussed in more detail under the
        “Employee Practices that Maximize Overtime” section, found later in
        this report.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 23
                                FINAL REPORT


     3. Distribution of Overtime

        Both PO and SSO/Coroner MOU language states that a reasonable
        effort will be made to make overtime available on an equal basis.
        While overtime is available to anyone who wishes to work it, there are
        employees who work far more overtime than others. In addition, the
        priority placed on the distribution of unplanned overtime versus
        simply filling a shift as quickly as possible varies by scheduler. As a
        result, for unplanned overtime, some schedulers simply call the same
        employees that they know will accept an overtime shift, which, in turn,
        creates a more unequal distribution of overtime.

     4. Premium Pays Counted in Overtime Calculations

        In the PO and SSO/Coroner Units, all Premium Pays, except On-Call
        Pay and Call-Back Pay, are to be included in the calculation of
        overtime. As seen on the PO chart, this represents a substantial list of
        17 Premium Pays that count toward overtime. Of particular note is the
        increase in POST (Peace Officer Standards Training) pay negotiated for
        the 2006-09 MOU term. In this situation, POST pay changed from a
        fixed dollar amount per month to a percentage of base pay. This and
        other increases, as well as the establishment of new Premium Pays
        have increased salary expenses.

        FLSA provides that employers are only required to pay overtime on
        Premium Pays after the 86th hour worked in an 80-hour pay period.
        The 80 – 86 hour increment is called “OK” time wherein overtime is
        paid only on the base hourly rate.

        The financial impact of Premium Pay increases on overtime can be
        overlooked in negotiations as it is often viewed as a background,
        minor benefit increase, when compared with general salary increases.

     5. 3% @ 50 Retirement

        As previously addressed, the implementation of this retirement benefit
        for sworn staff has resulted in increased retirements at an earlier age,
        creating additional vacancies for the department. These vacancies
        have resulted in additional overtime usage.



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page 24
                                  FINAL REPORT


     6. General Salary Increases

        All negotiated general salary increases have a direct impact on the cost
        of overtime, a factor that should be considered in all collective
        bargaining negotiations. The chart below demonstrates the impact of
        various base salary percentage increases on overtime costs, based on
        the total, department-wide overtime costs in FY 2007-08.

                       % Base
                        Salary
                     Increase    New Total OT Cost    $ Increase
                        0.00%         $47,538,242             $0
                        1.00%         $48,013,624      $475,382
                        2.00%         $48,489,007      $950,765
                        3.00%         $48,964,389    $1,426,147
                        4.00%         $49,439,772    $1,901,530
                        5.00%         $49,915,154    $2,376,912




  Additional Employee Relations Impacts

     OCSD Input During Labor Negotiations – During interviews with OCSD
     command staff, there were several references to improvements that could
     be made to the negotiating process. The most common sentiment
     expressed was the desire for OCSD to increase their level of involvement
     with County negotiators. OCSD cited the specific example of not fully
     ascertaining the impact of negotiated items before proposing them at the
     bargaining table. Examples include:

        o Changing POST pay from a specific dollar amount to a percentage
        o Approving protracted retroactivity on negotiated agreements
        o Requirements that senior staff have first preference in working
          overtime

     Overtime-related Litigation - The County of Orange is presently
     defending two lawsuits filed by Sheriff Deputies alleging various
     violations of the Fair Labor Standards Act (FLSA), 29 U.S.C. Section 201, et
     seq. Those lawsuits include:




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 25
                                 FINAL REPORT


      1. Reed vs. County of Orange, USDC Central District Case No. SACV05-
         1103, was filed on November 10, 2005. In her complaint, Deputy
         Sheriff Margaret Reed alleges that the County failed to pay her and
         others similarly situated regular and overtime compensation for such
         things as putting on and taking off uniforms and protective gear,
         attending briefings, and missing lunch breaks. The Reed case has been
         certified as a collective action, meaning that any similarly situated
         Deputy can opt-in to the lawsuit. Currently, over 700 Deputies have
         joined.

      2. Sigmund, et al. vs. County of Orange, et al., USDC Central District
         Case No. 07-CV-01387, was filed on November 30, 2007 by AOCDS on
         behalf of its members. The complaint alleges that the County failed to
         properly calculate the Deputies regular rate of pay for purposes of
         overtime compensation, and that the AOCDS Peace Officer MOU
         provision that permits the County to decide whether to give the
         Deputies monetary compensation or compensatory time off for
         overtime worked is unlawful. Currently, there are only five named
         plaintiffs; however, the parties have agreed to certify this case as a
         collective action, so it is anticipated that the majority of the AOCDS
         membership will join the lawsuit.

      It should be noted that due to the importance of maintaining privilege in
      ongoing litigation, some information relating to overtime compensation
      was not made available to the audit team. The audit team believes these
      limitations were minor and had little if any impact on this audit. Any
      questions regarding specific progress on these lawsuits or their potential
      impact should be directed to County Counsel.

Recommendations:
3.1 OCSD and the Human Resources Department should begin meeting now
to formulate a negotiating strategy, particularly in light of the difficult
financial situation faced by the County, and OCSD’s need to curtail overtime
expenditures.

3.2 A financial and operational analysis of each proposed salary or benefit
enhancement should be completed prior to its inclusion on the slate of
possible offerings or being agreed to at the bargaining table.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page 26
                                                  FINAL REPORT




Where Overtime is Worked

Finding 4: Combined Jail operations account for 42% of all overtime costs and
45% of all overtime hours. Other relatively large sources of overtime include:
the cumulative costs of providing police services to the contract cities and
special districts, Orange County Courts, North Patrol Operations,
Transportation Division, and Airport Detail.

The following chart shows both overtime hours and cost by the highest overtime
user locations.

OVERTIME DOLLARS & HOURS

               DOLLARS/                                                                                                                    FY 2007-08
LOCATION       HOURS        FY 2000-01    FY 2001-02    FY 2002-03    FY 2003-04    FY 2004-05    FY 2005-06    FY 2006-07    FY 2007-08    % of Total
JAILS          DOLLARS      $5,590,872    $8,712,795    $5,989,292    $5,034,856    $7,426,415   $11,825,210   $16,480,877   $20,077,469       42.23%
               HOURS           138,704       206,807       138,793       112,836       164,140       252,090       338,313       374,286       44.99%
CONTRACT CITIES
& SPECIAL
DISTRICTS       DOLLARS     $3,197,506    $3,427,849    $4,389,699    $5,019,628    $6,151,808    $6,288,535    $7,703,693    $8,630,797      18.16%
                HOURS           66,368        70,994        85,165        96,951       117,232       118,725       142,664       142,186      17.09%
COURTS          DOLLARS      $330,320     $1,911,259      $809,508      $479,860      $900,817    $1,524,118    $2,680,375    $3,781,693       7.96%
                HOURS            7,927        44,881        18,508        10,688        20,243        33,975        54,475        55,272       6.64%
NORTH PATROL    DOLLARS     $1,188,062    $1,272,804    $1,421,284    $1,200,716    $1,220,484    $1,744,731    $2,277,165    $3,356,300       7.06%
                HOURS           23,375        24,791        26,925        22,017        22,365        31,099        39,455        51,618       6.20%
TRANSPORTATION DOLLARS       $692,071       $838,828    $1,108,660      $943,123    $1,090,403    $1,383,583    $1,481,263    $1,792,698       3.77%
                HOURS           13,863        16,756        21,207        17,701        19,879        24,955        26,289        29,094       3.50%
AIRPORT DETAIL  DOLLARS      $294,787     $3,665,711    $1,102,153      $739,287      $797,864      $733,737    $1,261,050      $911,563       1.92%
                HOURS            8,627        86,369        30,269        20,075        20,605        18,382        29,468        18,863       2.27%

OTHERS         DOLLARS      $7,132,485    $7,235,656    $6,580,230    $6,497,766    $6,329,064    $7,471,943    $8,197,832    $8,987,722      18.91%
               HOURS           159,998       152,965       134,417       134,492       132,331       151,646       160,304       160,616      19.31%
TOTAL          DOLLARS     $18,426,104   $27,064,902   $21,400,825   $19,915,236   $23,916,856   $30,971,858   $40,082,255   $47,538,242     100.00%
               HOURS           418,861       603,563       455,285       414,759       496,796       630,872       790,968       831,935     100.00%
Note: the “OTHERS” category includes the cumulative total of several smaller locations. The entire data
set can be viewed in Charts 4 and 5 of the Appendix.

The audit team spent time reviewing each high overtime location, especially
those that are paid for by the County, rather than reimbursed by outside
jurisdictions. A brief review of these operations is provided below:


Jail Facilities

OCSD operates one of the ten largest jail systems in the country. The average
daily inmate population is approximately 6,200 inmates.

Four of the five jail facilities (Theo Lacy, Men’s Jail, Intake & Release Center,
Musick) are responsible for 44% of all overtime hours worked (364,280 hours)




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                   Page 27
                                                FINAL REPORT


and 41% of all overtime costs ($19.5 million) incurred by the department in FY
2007/08.

    Intake & Release Center (IRC)

OVERTIME DOLLARS
                                                                                                                             FY 2007-08
     LOCATION        FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
INTAKE RELEASE
CENTER               $2,219,851   $3,127,758   $1,995,823   $1,773,323   $2,240,581   $2,748,858   $3,759,261   $5,020,965      10.56%


    Located adjacent to Sheriff Headquarters in Santa Ana, this facility performs a
    variety of functions: initially books all inmates into the OCSD jail system,
    provides a health evaluation, classifies inmates into security levels,
    determines immigration status, determines ultimate housing location, and
    releases all inmates from the system. The IRC has approximately 872 beds
    and averages a daily inmate count of approximately 812 or 13.1% of all OCSD
    inmates. Overtime costs at the IRC over the past seven years grew on
    average 18% per year, ending FY 2007/08 at approximately $5 million, 10.6%
    of total department overtime expenses.

    Men’s Jail

OVERTIME DOLLARS
                                                                                                                             FY 2007-08
    LOCATION         FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total

MENS CENTRAL JAIL    $1,327,242   $2,123,430   $1,946,383   $1,636,447   $2,244,429   $2,800,166   $3,435,916   $4,259,634        8.96%


    Also located adjacent to Sheriff Headquarters in Santa Ana, the Men’s Jail has
    approximately 1,435 beds and houses approximately 1,277 inmates on
    average per day, or 21% of all OCSD inmates. Overtime costs over the past
    seven years grew on average 31.4% per year, ending FY 07/08 at
    approximately $4.3 million, 9.0% of total overtime expenses.

    Theo Lacy Jail

OVERTIME DOLLARS
                                                                                                                             FY 2007-08
    LOCATION         FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total

THEO LACY FACILITY   $1,093,225   $2,038,087    $976,286     $636,729    $1,664,437   $4,626,477   $7,120,390   $8,135,586      17.11%


    Theo Lacy is located in the City of Orange and houses a mix of high, medium,
    and low security inmates. Theo Lacy has over 3,100 beds and houses on


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                           Page 28
                                               FINAL REPORT


   average 2,871 inmates per day, or 47% of all OCSD inmates. Theo Lacy has
   been the source of significant growth in inmate housing over the past few
   years. As noted earlier, the staffing approach for this expansion has been the
   focus of discussion between the Sheriff and CEO. OCSD continues to fill a
   number of vacant shifts with overtime. In addition, Theo Lacy deputies have
   served as guards at local area hospitals for arrestees who required medical
   attention over a 24-hour period, prior to their booking in the County jail
   system. As a result, overtime costs at Theo Lacy have increased dramatically,
   644% from FY 00/01 ($1.1 million) to FY 07/08 ($8.1 million). Theo Lacy is the
   largest overtime location in the department, representing 17.1% of total
   overtime expenses.

   Musick Jail

OVERTIME DOLLARS
                                                                                                                            FY 2007-08
    LOCATION       FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08     % of Total
MUSICK JAIL          $530,009     $783,855     $652,811     $593,911     $833,257   $1,072,305   $1,632,355   $2,107,741         4.43%


   The Musick Jail is a minimum security jail located in Irvine. Musick Jail has
   approximately 1,256 beds and houses an average 874 inmates per day, or
   14.2% of all OCSD inmates. Jail overtime costs over the past seven years grew
   on average 42% per year, ending FY 2007/08 at approximately $2.1 million,
   4.4% of total overtime expenses.


Police Services Provided to Contract Cities/Special Districts

OVERTIME DOLLARS
                                                                                                                           FY 2007-08
LOCATION       FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08                      % of Total
CONTRACT
CITIES &
SPECIAL
DISTRICTS      $3,197,506 $3,427,849 $4,389,699 $5,019,628 $6,151,808 $6,288,535 $7,703,693 $8,630,797                        18.16%


OCSD provides police services on a contract basis to 12 Orange County cities, the
Orange County Transportation Authority (OCTA), the Capistrano School
District, and for special events like the Orange County Fair. Specific service
levels are determined by the contracting agencies.

The cumulative overtime total for all contract cities and special districts is $8.6
million, 18.2% of all total department overtime costs in FY 2007/08. OCSD bills
contracting agencies for these costs.


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                          Page 29
                                              FINAL REPORT




Security Services Provided to Orange County Courts

OVERTIME DOLLARS

                                                                                                                              FY 2007-08
LOCATION    FY 2000-01   FY 2001-02    FY 2002-03    FY 2003-04    FY 2004-05       FY 2005-06     FY 2006-07    FY 2007-08    % of Total
COURTS        $330,320   $1,911,259      $809,508      $479,860      $900,817       $1,524,118     $2,680,375    $3,781,693        7.96%


OCSD provides security services at the five justice centers located in Orange
County, including the inmate holding facilities located at these centers. In FY
2007/08, the Courts accounted for approximately $3.78 million or 8% of the
Department’s overtime. The level of service is determined by the State of
California and memorialized in an annual contract with OCSD. As such, all of
the overtime costs associated with providing these services are reimbursed by
the State.


North Patrol Operations

OVERTIME DOLLARS
                                                                                                                               FY 2007-08
    LOCATION       FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05     FY 2005-06    FY 2006-07   FY 2007-08     % of Total
NORTH PATROL
BUREAU             $1,188,062   $1,272,804   $1,421,284   $1,200,716   $1,220,484     $1,744,731    $2,277,165   $3,356,300         7.06%


Overtime costs for North Patrol have risen from approximately $1.2 million in FY
2000/01 to approximately $3.4 million in FY 2007/08, an average annual increase
of 26%. This represents 7% of total department overtime expense. The primary
reasons for overtime include filling in for long term vacancies, an increase in
contracts for special event security (e.g., County Fair, county parks, contracts for
special events in north county locations), and emergency events such as the
Santiago Fire, Santiago Flood, and the city of Santa Ana Immigration Protest, the
majority of which were charged in North Patrol.


Transportation Division

OVERTIME DOLLARS
                                                                                                                               FY 2007-08
    LOCATION       FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05     FY 2005-06    FY 2006-07   FY 2007-08     % of Total
TRANSPORTATION
BUREAU               $692,071    $838,828    $1,108,660    $943,123    $1,090,403     $1,383,583    $1,481,263   $1,792,698         3.77%


The Transportation Division has multiple responsibilities: the transport of
inmates between jail facilities, the transport of inmates from jail facilities to the
Courts and back, the transport of inmates from jail facilities to the hospital and


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                            Page 30
                                               FINAL REPORT


back for medical treatment, the transport of “inmate workers” to work locations
and back, and the “Statewide” operation which transport inmates across the
State.

Transportation averages between 450-520 hours of overtime per week. Some of
this overtime is the result of continuing to maintain five permanent position
vacancies. Other reasons for overtime include backfilling vacant shifts resulting
from Workers’ Compensation leave, vacation absences, extended transport
requests resulting from medical calls and court orders, training, and Hutton
Towers security.

Transportation overtime costs over the past seven years grew on average 23%
annually, ending FY 2007/08 at approximately $1.8 million, or 3.8% of the
Department total.


Airport Detail

OVERTIME DOLLARS
                                                                                                                           FY 2007-08
     LOCATION      FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
AIRPORT DETAIL       $294,787   $3,665,711   $1,102,153     $739,287     $797,864     $733,737   $1,261,050    $911,563         1.92%



The Airport Detail provides security services to John Wayne Airport. FY 2007/08
overtime usage was $911,563, representing 1.9% of total department overtime
expenses. Overtime hours and cost rose dramatically after September 11, 2001.
In FY 2000/01, overtime expenditures were approximately $294,787; in FY
2001/02 (9/11), it increased to $3.66 million.       Since that time, overtime
expenditures have leveled out to an average of $924,275 a year.

The use of private security to provide a portion or all of the airport security
services is currently being examined by John Wayne Airport. An RFP solicitation
was sent out and responses were recently received from consultants to examine
this issue. JWA staff anticipates that it may be substantially cheaper to use
private security in some of its operations. JWA staff stated that they have been in
contact with OCSD on this issue.


Recommendations:
4.1 OCSD should concentrate its efforts to improve overtime management in
the areas that have the highest overtime usage and cost, beginning initially
with overtime issues in the Jail facilities.


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                         Page 31
                                                 FINAL REPORT




4.2 OCSD should closely monitor the results of the consultant assessment to
determine the feasibility of using private security at John Wayne Airport,
develop contingency plans as necessary, and support any reasonable
opportunities to achieve overtime cost savings.




Who Works Overtime

Finding 5: 91% of all OCSD overtime costs are concentrated in six position
classifications: Deputy Sheriff I, Deputy Sheriff II, Sergeant, Investigator,
Sheriff Special Officer I/II, and Correctional Services Technician.

The following chart details how much overtime is worked and its corresponding
cost by highest user position classifications:

OVERTIME BY CLASSIFICATION
                                                                                                                                FY 2007-08
 CLASSIFICATION   CATEGORY    FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08            % of Total
Deputy Sheriff    Dollars    $10,685,401 $17,502,580 $13,008,145 $11,959,216 $14,746,143 $20,084,013 $26,460,301 $31,721,139        66.73%
                  Hours          220,824     363,577     257,972     231,677     284,818     376,012     484,320     515,722        61.99%
Sergeant          Dollars     $1,876,965 $2,211,477 $2,252,118 $2,202,540 $2,725,988 $2,943,287 $3,434,822 $4,481,525                9.43%
                  Hours           30,722      35,659      35,554      34,680      42,672      44,236      50,319      59,195         7.12%
Investigator      Dollars     $1,484,715 $1,742,047 $1,683,686 $1,505,767 $1,560,381 $1,887,585 $2,337,626 $2,885,271                6.07%
                  Hours           27,325      31,302      29,086      27,308      29,360      33,043      39,246      42,725         5.14%
Special Officer   Dollars      $836,148 $2,287,428 $1,462,677 $1,248,229 $1,624,974 $1,912,432 $3,136,747 $3,161,202                 6.65%
                  Hours           29,620      71,794      45,559      36,895      46,444      54,534      80,977      70,870         8.52%
Correctional
Services Staff    Dollars      $611,053    $866,141    $693,314    $518,505    $669,169    $990,300   $1,252,422   $1,394,172       2.93%
                  Hours          24,656      32,584      24,776      17,709      22,847      34,289       40,845       42,335       5.09%
All OTHER
CLASSIFICATIONS   Dollars     $2,931,821 $2,455,228 $2,300,886 $2,480,978 $2,590,201 $3,154,240 $3,460,337 $3,894,933               8.19%
                  Hours           85,713      68,647      62,338      66,490      70,654      88,758      95,260     101,088       12.15%
Grand Total       Dollars    $18,426,104 $27,064,902 $21,400,825 $19,915,236 $23,916,856 $30,971,858 $40,082,255 $47,538,242      100.00%
                  Hours          418,861     603,563     455,285     414,759     496,796     630,872     790,968     831,935      100.00%
Note: the “ALL OTHER CLASSIFICATIONS” category includes the cumulative total of several smaller
classifications. The entire data set can be viewed in Charts 6 and 7 of the Appendix.

A brief summary of relevant information related to these classifications include:
       Deputy Sheriff I
       o 752 positions expended approximately $19 million, representing 40%
          of total overtime costs in FY 2007/08
       o Entry level deputy after Academy training completed
       o Used primarily in jails and courts

           Deputy Sheriff II
           o 739 positions expended approximately $12.7 million, representing
             26.7% of total overtime costs in FY 2007/08


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                           Page 32
                                            FINAL REPORT


        o Journey level Sheriff deputy with patrol training
        o Works all across the department

        Sergeant
        o 196 positions expended approximately $4.5 million, representing 9.4%
           of total overtime costs in FY 2007/08
        o First line sworn staff supervisor

        Investigator
        o 106 positions expended approximately $2.9 million, representing 6.1%
           of total overtime costs in FY 2007/08
        o Conducts criminal investigations of public offenses

        Sheriff Special Officer I/II
        o 407 positions expended approximately $3.1 million, representing 6.6%
           of total overtime costs in FY 2007/08
        o Limited Peace Officer status: only peace officer while on duty
        o Works as security officer in numerous county facilities: courts, airport,
           agency/department security,

        Correctional Services Staff
        o 185 positions expended approximately $1.4 million, representing 2.9%
           of total overtime costs in FY 2007/08
        o Works primarily in jails performing non-security related duties

As a result of OCSD overtime being concentrated in these six classifications, the
analysis is focused in this area. The following chart illustrates the number of
employees in each classification that receive specific quantities of overtime pay:

                                                             FY 2007-08
                                       CORRECTIONAL
OT COMPENSATION                              SERVICE        DEPUTY         DEPUTY
RANGE                 INVESTIGATORS     TECHNICIANS        SHERIFF I      SHERIFF II     SERGEANT          SSOII
$1 - $10K                        65             119            405             235             80           161
$10K - $20K                      27               36           166             185             50            49
$20K - $30K                      25               11             82            140             34            23
$30K - $40K                      17                1             51            100             19            17
$40K - $50K                      13                1             36             67             18             4
$50K+                             6                0             53             80             19             2
Note: These numbers may not directly match the position counts described earlier in this section because
of promotions and turnover throughout the year.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                              Page 33
                                                     FINAL REPORT


Overtime Control and Monitoring

Over the past decade, the absence of an overarching overtime policy has
negatively manifested itself throughout OCSD in many of its control and
monitoring practices. Each practice is discussed in detail below.

Finding 6: Lack of a comprehensive overtime policy and monitoring
procedures results in increased overtime

The audit team’s search for an articulated department-wide philosophy on
overtime usage yielded no substantive results. Over the last six months OCSD
management has reiterated and more strictly enforced the only existing overtime
policy, which restricts an employee from working more than 48-hours of
overtime per pay period unless approved by an Assistant Sheriff. To support
that effort, OCSD/Financial generates a list of employees that exceed the 48-hour
limitation in any pay period. The first chart presented below demonstrates that
historically, the 48-hour policy has been loosely enforced, at best. The second
chart below illustrates that some progress has been made over the last six months
(see the decrease in FY 2007-08), but there are still many employees who work
over this 48-hour limit.

                                                                               The Entire FY
                                     2000-01    2001-02      2002-03        2003-04     2004-05     2005-06     2006-07     2007-08
# of Times More than 48 Hours of
OT was worked in a Pay Period by
One employee                              455      1,521           808           560        706        1,247       2,096       2,130

# of Times More than 55 Hours of
OT was worked in a Pay Period by
one employee                              261        987           466           309        351          721       1,209       1,229

# of Times More than 60 Hours of
OT was worked in one pay period by
one employee                              184        706           315           201        203          433         786         759




                                                            The Second Half of FY (approx. Jan. through June):
                                     2000-01    2001-02       2002-03    2003-04      2004-05       2005-06    2006-07       2007-08
# of Times More than 48 Hours of
OT was worked in a Pay Period by
One employee                              242         821           231           295         372         636       1,022             760

# of Times More than 55 Hours of
OT was worked in a Pay Period by
one employee                              145         529           118           166         181         365         580             379

# of Times More than 60 Hours of
OT was worked in one pay period by
one employee                              101         375              74         112         105         226         364             219




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                           Page 34
                                 FINAL REPORT


The absence of any formal direction or well articulated, department-wide policy
on overtime has resulted in several negative outcomes:

   1. A “siloed” and therefore inconsistent approach to overtime management

   2. An absence of accountability for overtime management

   3. The excessive usage of overtime by some employees

   4. The inequitable, albeit voluntary, distribution of overtime among
      employees

   5. The conclusion among staff that overtime use and management are a low
      priority

   6. Overtime costs far exceeding annual budgeted amounts at various
      locations

Recommendation 6: OCSD Executive staff should articulate an overall
philosophy toward overtime, and then develop and distribute policies and
standard operating procedures that convey that philosophy and delineate
acceptable practices. These policies need to be specific so that line managers
can easily understand their parameters and strictly enforce the department-
wide guidelines. Overtime management should be included as a subset of the
appropriate evaluation criteria in annual performance evaluations of
managers. These policies should also drive any improvement or upgrade of
system tools (IT or otherwise), so that managers have an alignment between
means and tools.



Employee Practices That Maximize Overtime

Finding 7: Employees that work the highest amounts of overtime also engage
in certain practices that allow them to maximize overtime

A small population of OCSD employees earned significantly greater amounts of
overtime than the majority of their coworkers. These employees utilize a variety
of methods to maximize overtime.      The MOU is silent on a majority of these
methods, and additional Departmental policies may be necessary to address



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page 35
                                               FINAL REPORT


these practices. Although some overtime in law enforcement is unavoidable,
there must be a careful analysis of which overtime scenarios are appropriate best
practices. It is well documented nationally that working too many hours has a
negative impact on performance.1 Many professions have legal limitations
prohibiting working excessive hours (e.g., nurses airline pilots, truck drivers). A
recent 2007 Harvard University study documented that nearly two of every five
police officers suffer from a sleep disorder.

Given the significant number of occasions where OCSD employees continue to
work extended hours, this should be an area that receives considerable scrutiny
over the next several months.

To the extent that some of the practices discussed below are detrimental to the
employees themselves or to the department as a whole, they must be curtailed.
To identify how employees attempt to maximize overtime usage, the audit team
sampled two different sets of time sheet summaries:

         A three year sample (FY 05/06 – 07/08) of timesheet summaries for all
         employees in the six major overtime user position classifications that
         earned 50% or more of their annual base salary in overtime (e.g., if an
         employee earned $80,000/year, overtime was an additional $40,000 or
         more). 107 employees across these six classifications met this criteria; the
         audit team reviewed timesheet summaries for 99 of these employees.

         A one year sample (FY 07/08) of time sheet summaries from a randomized
         list of all OCSD employees across the six major classifications. The audit
         team obtained and reviewed timesheets for approximately 5% (102
         individuals) of the remaining employees in these classifications, who were
         not identified as high overtime users. This sample size is large enough to
         be statistically valid for the entire population of these classifications of
         employees.



1
  According to a research paper on police fatigue funded by the United States Department of Justice,
“Evaluating the Effects of Fatigue on Police Patrol Officers,” Vila, et al., note, “Police accidents, injuries,
and misconduct extract heavy human and economic costs. Empirical research and practical experience
indicate that fatigue associated with the pattern and length of work hours contribute to these problems.”
Other corroborating sources include: (1) “Shift Work and Correctional Officers: Effects and Strategies for
Adjustment,” by Swenson, et al., in the Journal of Correctional Health Care, 2008, (2) “Possible Broad
Impacts of Long Work Hours,” by Claire C. Caruso in Industrial Health, Volume 44, 2006, and (3) “Police
Fatigue,” by Dennis Lindsey in the August 2007, Federal Bureau of Investigations Law Enforcement
Bulletin.


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                     Page 36
                                  FINAL REPORT


Practices noted on the timesheet summary samples include:

   1. Working More than 16 hours in a 24-hour Period

      All MOUs state that an employee cannot work more than 16 consecutive
      hours of overtime unless on an emergency basis. There were numerous
      instances where more than 16 hours was logged on one day for an
      employee. Though some of these instances are due, in part, to the way
      payroll groups the hours from a shift that straddles two days, many
      instances are merely the result of employees working very long hours. The
      broader purpose of the MOU provision mentioned earlier is to curb officer
      fatigue; working more than 16 hours in any single 24-hour period is
      excessive both in terms of its physical toll on employees and in terms of
      decreased job performance. Residual fatigue resulting from working
      consistent 16+ hour shifts not only elevates the risks to the employee, but
      also the liability risk to the County.

   2. Frequently Taking Single Days off during each Pay Period

      In this practice, an employee working large amounts of overtime
      consistently takes a day off per pay period. This practice allows the
      employee to receive paid time off (Annual Leave, Comp Time, PIP) and
      then work more days of overtime at other points during the week, still
      earning more than he/she would if he/she had just worked a straight
      schedule.

   3. Working Overtime on Short Day

      This practice is typically used by those employees on a 3/12 work
      schedule. Over a two week 80-hour pay period, employees work six 12-
      hour days and have one short day of 8-hours. It was typical among high
      overtime users to consistently work additional hours on their short day.
      In some cases this was required by employer needs (such as at Musick
      Jail); in other cases it was not.

   4. Taking Short Day Off Work

      A practice used by a small number of employees on a 3/12 work schedule
      was to take the day off on their short day, thereby using less Annual
      Leave. This practice was often accompanied by working overtime on
      another regularly scheduled off day.


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 37
                                  FINAL REPORT




   5. Taking Paid Time Off and Receiving Overtime on the Same Day

      In this practice an employee takes paid time off (e.g., Annual Leave, Comp
      Time) and works overtime during the same 24-hour period. In some
      instances, an employee came to work for a certain period (let’s say 4 hours
      of straight time), took paid leave, and then returned later that day to work
      overtime. This practice is troubling not only in its appearance of
      manipulating the system, but also because it is antithetical to the concept
      of working a full day or on a day off before overtime is received. While
      there may be rare instances where this would be a needed solution to a
      difficult staff coverage scenario, it should be avoided whenever possible.
      This practice is made possible, in part, by the current MOU Overtime
      Criteria language which allows “paid” time to be considered in
      determining overtime situations.

      In the 5% random sampling of 102 employees, this practice was utilized
      by 15 different employees; in the high overtime user sampling of 99
      employees, this practice was utilized by 24 employees.

   6. Frequent Extensions of Work Shifts

      In this practice an employee regularly works a small number of additional
      hours at the end of his/her shift. Some employees displayed a pattern of
      adding 1-2 hours of overtime onto nearly every shift.

   7. Employees Working Overtime in Multiple Locations

      Several employees work overtime in a variety of locations outside their
      home assignment. Given the size of OCSD and its various geographically
      distinct facilities, it is often not known by home location supervisors to
      what extent their employees are picking up overtime shifts at other
      locations. In fact, there are no administrative tools currently available for
      a supervisor to monitor overtime worked by one of their employees
      outside of the home location, except by special, individual request to
      central Payroll, or if the employee works more than 48 hours.

Charted below are the results of the comparison between the two samples of
timesheet summaries (5% random sample and the high volume overtime users)
for FY 07/08.



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                           Page 38
                                         FINAL REPORT


      OT Maximization Practice             5% Random Sample         High OT Users
                                            (sample size = 102)   (sample size = 99)
Working over 16 hours/day                           15                    38
Taking Time Off most Pay Periods                     6                    31
Working Mulitple Locations                          4                     21
Time Off and Overtime on Same Day                   15                    24
Working Overtime on Short Day                       13                    28
Taking Short Day Off                                 6                     4
# of Employees Using at Least One Max.
Practice                                           43                    94
% of Employees Using at Least One Max.
Practice                                          42%                   95%


As evidenced, there are several conclusions that can be drawn:

       High overtime users work more than 16 hours in a 24-hour period raising
       concerns about fatigue issues, and they do so noticeably more than the
       randomized group.

       Some high overtime users consistently take single days off during each
       pay period, far more than those in the random sample. Taking these
       single days off disrupts operations and often times results in additional
       overtime to fill that employee’s vacant shift. This point also clearly
       demonstrates that the extensive overtime worked by the high users results
       in their taking more single days off than they would if they did not work
       as much overtime.

       High overtime users work overtime outside their home location much
       more frequently than the randomized group. Without the tools or intent
       to monitor this “outside” overtime, it is difficult for home supervision to
       effectively track the degree of total overtime worked by a high overtime
       user.

       Employees in both sample groups have utilized the disconcerting practice
       of taking paid leave time off work and also working overtime on the same
       day; however, this practice is more common to high overtime users.

       95% of all high overtime users engage in at least one of the
       aforementioned practices which maximize overtime, but only 42% of
       those in the random sample did so.

Recommendation 7: Establish and enforce detailed policies and procedures to
address what is and what is not acceptable in regard to overtime usage.



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                Page 39
                                                      FINAL REPORT


Overtime Budgeting

Finding 8: Overtime budgets in high-user Divisions often bear no reality to
anticipated expenses



Budget vs. Actual Overtime Comparisons

The chart below is a comparison of the total OCSD overtime budget compared to
actual expenses in the Overtime Object (0103) over the past eight fiscal years.
The chart also shows the FY 2008-09 budgeted amount. This data is combined
for the OCSD Budget Agencies (060) Sheriff-Coroner, (047) Courts, and (055)
Communications. As mentioned earlier, these three Agencies account for 99% of
all overtime expenditures in OCSD-controlled agencies.



                                  Overtime Budget vs. Actual Expenditures
                                         (Agencies 060, 047, 055)
 $60,000,000




 $50,000,000




 $40,000,000




 $30,000,000




 $20,000,000




 $10,000,000




         $0
               FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08   FY 2008-09
      Budget $19,352,829 $26,193,536 $21,747,873 $24,028,848 $21,456,914 $38,327,588 $42,609,671 $50,891,624 $39,522,265
       Actuals $22,178,986 $30,764,491 $25,277,326 $25,176,212 $27,497,214 $34,892,968 $44,562,624 $51,693,097



This chart illustrates the following key observations:

        Total overtime expenses have exceeded the total overtime budget in seven
        of the last eight fiscal years.

OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                        Page 40
                                                     FINAL REPORT




          Annual overtime overages have ranged from a high of $6,040,300 in FY
          04/05 to a low of $801,473 in FY 07/08.

          OCSD Financial budgeted a significant decrease in the amount of
          anticipated overtime costs for these agencies in FY 08/09. The current
          fiscal year has $12.2 million less budgeted for overtime than was actually
          spent in the previous fiscal year. OCSD is currently working to determine
          how to achieve these significant cost reductions.

In addition, it is important to note that, in spite of the overages in the overtime
budget object, OCSD has managed to stay within its Total Salary and Benefit
budget during this time period.

The following chart compares overtime budget to actual expenditures among the
high overtime user Divisions. Actual expenditures that exceeded the budgeted
amount for that fiscal year are highlighted in red.

                  BUDGET
                  OR
LOCATION          ACTUAL   FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08   FY 2008-09
INTAKE RELEASE
CENTER            Budget   $1,589,364   $1,403,454   $1,485,381   $1,485,381   $1,477,982   $2,570,881   $1,697,381   $5,881,381   $2,981,381
                  Actual   $2,822,343   $3,704,245   $2,568,681   $2,516,715   $2,644,145   $3,187,371   $4,287,161   $5,489,125

JAMES A. MUSICK
JAIL              Budget    $937,064     $937,064     $731,411     $731,411     $745,411    $1,127,149    $745,411    $2,315,613    $815,613
                  Actual    $715,117     $993,262     $896,022     $869,781     $972,406    $1,255,739   $1,841,088   $2,362,002


MENS CENTRAL JAIL Budget   $1,378,765   $1,375,422   $1,480,184   $1,480,184   $1,480,184   $2,288,558   $1,480,184   $4,761,047   $1,511,047
                  Actual   $1,700,517   $2,536,475   $2,296,931   $2,077,502   $2,493,093   $3,123,954   $3,815,616   $4,612,242

NORTH PATROL
BUREAU            Budget   $1,454,424   $1,508,619   $1,459,367   $1,368,897   $1,348,897   $1,791,982   $1,348,897   $3,471,520   $1,371,520
                  Actual   $1,396,215   $1,440,158   $1,654,087   $1,397,279   $1,346,170   $1,909,384   $2,428,956   $3,469,901

THEO LACY JAIL    Budget   $2,298,746   $2,411,816   $2,222,398   $2,222,398   $1,690,286   $3,660,337   $1,690,286   $8,711,156   $7,596,160
                  Actual   $1,699,193   $2,698,269   $1,636,683   $1,480,194   $2,300,452   $5,285,502   $7,848,107   $8,924,208

TRANSPORTATION    Budget    $411,012     $411,012     $411,012     $411,012     $411,012     $787,384     $411,012    $1,875,344     425,344
                  Actual    $701,929     $834,795    $1,143,856    $966,943    $1,045,185   $1,398,053   $1,506,255   $1,814,271

COURTS            Budget    $749,000     $749,000    $1,049,000   $1,049,000   $1,914,549   $1,768,063   $1,761,487   $4,124,577    2,338,339
                  Actual    $563,417     $608,764     $940,812      $736,397   $1,087,026   $1,623,245   $2,506,122   $3,210,972




As is readily apparent, in most fiscal years, actual overtime expenses are over
budget in the Divisions where overtime is extensively used, especially in the jails.
OCSD is aware that there is often a large gap between budgeted overtime
amounts and the actual overtime costs in many Divisions. Rather than
budgeting a realistic overtime expense in each Division Org, OCSD/Financial has


OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                      Page 41
                                           FINAL REPORT


instead typically placed large scale appropriations in a generic Budget Org 900
“non-Distributed Appropriations” to cover any overages in individual Division
Orgs. The overtime portion of Org 900 essentially serves as a “reserve” fund for
department-wide overtime expenses.              OCSD stated that these large
appropriations for overtime expenses were budgeted in Org 900 because it was
difficult to determine where overtime would occur each year due to a variety of
factors such as unanticipated position vacancies and emergency events.
Although there are times when overtime requirements cannot be fully
anticipated (e.g., emergencies), historical fiscal data indicates that overtime can
usually be adequately anticipated by Division. This is verified by past internal
OCSD budget request documents where high-user Divisions requested increases
to their overtime budget based on prior year overages. In many cases, these
requests were denied, and large overtime funds were instead placed in Org 900
as a mitigating measure.

At the end of FY 07/08, OCSD/Financial recognized that the actual overtime
spending in several of its high overtime locations would again be significantly
over budget. In response, OCSD/Financial decided to increase the overtime
budget for several of these high overtime locations by transferring
appropriations from Budget Org 900. While this action was positive in that it
demonstrated recognition of this budgeting issue, it provided no additional
accountability because it was done at fiscal year end. A key budgeting principle
is to request realistic appropriations and to efficiently manage them throughout
the year. The absence of a realistic benchmark precludes operational managers
from effectively assessing their overtime usage. In addition, the adjustment of
budgets at fiscal year-end gives the impression that budget estimates were
accurate, when in fact they were not. Going further, the logical next step would
have been for OCSD to request realistic overtime budgets in FY 08/09. However,
OCSD reverted back to its practice of under-budgeting overtime in several
individual Division Orgs while placing large scale appropriations in Org 900.

Total year-end overtime budgeted amounts for Org 900 in the current and
previous eight fiscal years are shown in the chart below:

                    FY          FY          FY         FY          FY          FY           FY           FY          FY
OVERTIME BUDGET   2000-01     2001-02     2002-03    2003-04     2004-05     2005-06      2006-07      2007-08     2008-09
NON-DISTRIBUTED
APPROPRIATIONS    $444,408   $1,820,291     $0      $3,091,142   $262,484   $8,989,184   $19,137,515   $729,736   $5,330,838




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                 Page 42
                                  FINAL REPORT


This budgeting practice has many negative effects:

      When Division overtime budgets consistently bear no relation to actual
      expenses, particularly at the high overtime locations, the motivation and
      capacity to manage this cost category is drastically reduced. In addition,
      since Org 900 is a generic Budget Org with no specific attachment to any
      operational division/section/unit, these monies and their purpose are not
      transparent.

      Overtime budget to actual expense monitoring is also inhibited by this
      practice. For example, in the Budget Balance and Forecast Analyses,
      prepared intermittently by Sheriff Financial for all locations, the budgeted
      amounts are often not considered realistic and therefore the comparison to
      actual spending is meaningless.

      Moreover, such a practice indirectly communicates to employees and
      managers that the department does not value overtime management.



Recommendation 8: Budget anticipated/realistic overtime expenses in each
Division Budget Org and appropriately reduce the amount budgeted to
overtime in non-Distributed Appropriations Org 900.




Overtime Budget Object (0103)

Finding 9: The Overtime Budget Object (0103) is not a fully accurate
representation of true overtime costs

The Auditor-Controller Chart of Accounts is set up in such a way that some
payroll codes that are not truly overtime-related are captured in the Overtime
expenditure object (0103). Some examples include: STPAY (Straight Time Pay)
and MCPAY (Mandatory Comp Pay). Alternatively, some compensation that is
related to overtime is not captured in the Overtime expenditure object (0103), but
rather, in the Other Pay expenditure object (0111). One example is premium
pays associated with overtime. As part of this analysis, the audit team made the
necessary adjustments in order to determine the true cost of overtime. The net
effect of these adjustments was an approximate $4 million reduction in total
overtime expenditures; this adjustment is reflected in all data included in this

OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                          Page 43
                                   FINAL REPORT


report, with the exception of the three Budget-Actual comparison charts directly
above.

Recommendation 9: Given the current Chart of Accounts Review associated
with the CAPS+ Upgrade, OCSD Financial and the Auditor-Controller should
review which payroll codes are included in the “Overtime” expenditure object
(0103), and determine if any modifications would help OCSD management
more accurately track and budget for overtime in the Department as a whole
and at specific locations within the Department.




IT Systems Impact on Overtime Management

OCSD utilizes two separate IT applications to track employee schedules and
actual hours worked, the InTime scheduling system and the STS Payroll system.
Findings and recommendations in regard to these applications include:

Finding 10: The InTime system is not fully utilized to manage and control
overtime

OCSD uses the InTime system to schedule and track employees at the Jail
facilities and in its Patrol Operations. The InTime system is maintained by the
department IT section. Some Divisions do not use the InTime system but rather
make schedules using Excel spreadsheets.

Each facility has a designated person (usually a Scheduling Sergeant) responsible
for creating the schedule in InTime and assigning personnel to specific shifts.
The Scheduler identifies shifts that require overtime coverage due to vacancy or
planned absences and prepares a sign-up sheet to solicit voluntary overtime
coverage. A daily Watchlist is created from the InTime system to include all
shifts and staff assigned. The Operations Sergeant is responsible for recording all
changes into InTime to ensure the system is properly updated to reflect the final
schedule of personnel on duty for each shift.

The audit team’s review of OCSD’s use of the InTime system noted the
following:

      Overtime hours recorded on daily Sign-in sheets do not always match the
      overtime recorded in the InTime system. Process efficiencies can be


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                                  FINAL REPORT


      achieved if all changes in the Watchlist, including information on the Sign-
      in sheets are included in InTime. At the time of our audit, there was no
      formal requirement for a complete and accurate update of InTime.

      The overtime monitoring and control capabilities of the InTime system are
      not fully utilized. InTime is not utilized to track overtime hours.
      Individual employees are responsible to report all overtime hours to their
      supervisor regardless of where the overtime is worked, a practice that is at
      times ignored. The InTime contractor informed the audit team that the
      InTime system has the capability for an employee’s direct supervisor to
      view all overtime an employee worked regardless of the location.
      However, limitations were established during system configuration that
      restrict a supervisor’s view to only an employee’s shifts scheduled at the
      supervisor’s location. This limitation does not allow for effective overtime
      monitoring and control.

      Reports are not generated from InTime to monitor employee overtime use
      when overtime is assigned. Central Payroll recently began generating an
      “OT Hours Worked Over 48-hours for Period XX” report to indicate when
      an employee exceeded the 48-hour per pay period policy maximum. No
      other overtime monitoring reports are provided.

      InTime is not used to prepare daily Sign-in sheets. The audit team’s
      review of a sample of manually prepared Sign-in sheets found some
      discrepancies in overtime scheduled hours versus actual work hours
      recorded on the Watchlist. These discrepancies resulted in the employee
      receiving compensation for overtime hours that were not worked. Sheriff
      Management is currently testing the automated Sign-in sheet capabilities
      in InTime for possible future implementation.

Recommendations:
10.1 OCSD should implement a written policy requiring complete and
accurate updating of InTime to properly reflect actual hours worked.

10.2 Continue efforts to utilize the InTime system to prepare daily Sign-in
sheets electronically.

10.3 OCSD should determine additional training required to fully utilize
InTime features. Professional staff should be trained as core Trainers to
ensure consistent training is provided to all schedulers.

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                                 FINAL REPORT




10.4 OCSD should evaluate the InTime Overtime Management module on a
three month basis as provided in the InTime contractor’s July 2008 Training
Proposal to determine if the module will provide effective overtime
monitoring and control.

10.5 OCSD should evaluate whether InTime can be used across all OCSD
Divisions.

10.6 OCSD should evaluate the current system configuration to determine
whether changes will enhance monitoring and control practices.



Finding 11: There is a lack of integration between the Payroll system and the
InTime Scheduling System

The InTime scheduling system and the Payroll system are not integrated. As a
result, timekeeping processes are not as efficient as they could be. The Payroll
system is maintained by the Financial & Administrative Services section, while
the InTime system is maintained by the Information Technology section.

Across OCSD, manually prepared payroll Sign-in sheets are utilized to record
daily work hours, overtime hours, and overtime justification coding. Each
payroll specialist is responsible for the manual entry of work hours for
approximately 400 employees into the Payroll system on a daily basis. There is
no secondary review of manual input to ensure accuracy due to the daily payroll
volume which results in a number of payroll adjustments per pay period.

Discussions with OCSD Financial and IT staffs confirmed that efforts have been
underway for some time to both upgrade the InTime and Payroll systems as well
as discuss the feasibility of integrating these functions into one application.
These discussions stalemated over time resulting in no definitive action.

Recommendations:
11.1 InTime should be integrated with the updated Payroll system to eliminate
the manual entry of work hours. Such integration would yield substantial cost
and resource efficiencies after an initial investment.




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                                  FINAL REPORT


11.2 There needs to be better coordination or a change in reporting
relationships to facilitate decision making between the Financial and IT
sections.




Finding 12: Payroll system control weakness

Sheriff IT personnel indicated that because the Payroll system does not allow
payroll specialists to enter more than two Premium Pay types per employee, IT
staff must add any additional premium pay codes to the payroll text file before it
is sent to the Auditor-Controller each pay period. These changes are not verified
by payroll staff prior to the payroll run at Auditor-Controller. Allowing any
non-payroll staff access to actual production data is a control weakness, creating
opportunities for erroneous or fraudulent transactions that could be processed
and go undetected.

Recommendation 12: Upgrade the Payroll system to allow for inputting more
Premium Pay types, and restrict access to payroll production data to only
Payroll personnel once this upgrade occurs. In the interim, Sheriff-IT should
establish a verification report of any changes made to the payroll text file,
which can be reviewed by payroll staff prior to submission of data to the
Auditor-Controller.




Finding 13: No central management and control of employee premium pays

There is no central unit responsible for the management and input of sworn
employee premium pays into the payroll system. Four separate units are
responsible for input of employee premium pay codes into two separate payroll
systems. Lack of central management and control increases the risk of delayed
input/deletion of employee premium pays that may result in the incorrect
calculation of overtime payment and numerous payroll adjustments. Premium
Pays are input as follows:

   1. Sheriff Professional Standards Division (PSD) is responsible for input of
      two sworn employee premium pay types (POST and Bilingual) into
      County AHRS.



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                          Page 47
                                  FINAL REPORT


   2. PSD also provides the Auditor-Controller a list of employees eligible to
      receive inmate transportation premium pay. A-C Payroll prorates the
      amount from the effective date and enters the amount due into CAPS.
      The monthly amount is entered into the system to be paid automatically
      in arrears on the first pay day of each month.

   3. Sheriff Department Captains or designees provide notification of
      employees entitled to the remaining premium pays to Sheriff
      Financial/Administrative Payroll.   Payroll enters a maximum of 2
      premium paycodes into the Sheriff payroll system.

   4. Sheriff IT inputs premium pays for employees who receive more than 2
      premium pays into the payroll text file transferred to Auditor-Controller
      for payroll processing.

Recommendation 13: In the near term, articulate the specific responsibilities of
each unit currently involved in entering and monitoring premium pays. In the
long term, ensure that any future upgrade of the payroll system allows for
centralized input of all premium pays by one designated unit.




Finding 14: Some control deficiencies were identified with the overtime
timekeeping process at Jail facilities

Operations Sergeants are responsible for ensuring accurate and complete
recording of employee regular and overtime hours on daily Sign-in sheets. The
Sergeant’s initials are required next to the overtime coding to evidence approval.
Sign-in sheets are approved daily by a facility Sergeant or Lieutenant and
reviewed by a facility timekeeper to confirm that the Sign-in sheets accurately
record employee work hours.

The audit team identified several findings related to overtime timekeeping
process and controls:

   Overtime justification is not always accurately coded on Sign-in sheets

   On January 16, 2007, OCSD Professional Standards Division issued an
   Overtime Rules memo to all employees reiterating the necessity that proper
   overtime coding be used. For one sample day, the audit team reviewed all


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                                 FINAL REPORT


  overtime recorded on Sign-in sheets at the five Jail facilities. Our review
  found it to be common practice in some locations to erroneously use the
  “filling vacant position” overtime justification code on Sign-in sheets even
  though the overtime was required for other reasons such as vacation, sick
  leave, or training coverage. Overtime coding needs to be accurate in order to
  achieve effective monitoring and control, and to facilitate the efficient
  preparation of local, State, and Federal reimbursement claims. Other coding
  issues that were identified include:

  o A unique overtime justification code was established for jail facilities to
    track the overtime created by SSOs attending the training academy.
    However, two of the jail facilities continue to incorrectly record the
    overtime justification as “filling vacant position.” As a result, OCSD is
    unable to effectively monitor and report overtime attributed to this
    activity.

  o An overtime reporting justification code was never established to track
    overtime as a result of inmate supervision at local hospitals. All overtime
    for this purpose is recorded as “filling vacant position.” In FY 07/08, Theo
    Lacy staff manually calculated that approximately 39,564 hours of
    overtime are associated with this type of coverage. A recent effort by Theo
    Lacy management to establish an overtime justification code for this
    activity was discouraged by OCSD Financial & Administrative Services
    due to stated staffing constraints.

  Supervisory/Management review          and    approval    of    overtime    is
  inappropriate in some instances

  Operations Sergeants are the first line supervisors responsible for completion
  of accurate Sign-in sheets. The audit team’s review of Sign-in sheets found
  instances where a Sergeant approves his/her own work hours and overtime.
  We also found Sign-in sheets approved by an Office Specialist on behalf of the
  Lieutenant by using a signature stamp to record the Lieutenant’s name.

  Manually prepared overtime reports specific to individual jail locations are
  not always accurate or evidence appropriate approval

  Each jail facility prepares its own daily/monthly manual overtime monitoring
  reports for review by the management. Examples include:



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page 49
                                 FINAL REPORT


      Theo Lacy:
      - Authorized Replacement report used to calculate vacancy factors
         before/after overtime is considered and hours not staffed/filled
      - Theo Lacy Hospital Hours report used to summarize monthly and fiscal
         year overtime hours and estimated expenditures as a result of inmate
         coverage at local hospitals.

      Central Jail Complex:
      - Overtime Justification memo that includes overtime shift and personnel,
         number of overtime hours, and the overtime justification, all of which
         is required to be approved by the Watch Commander.
      - Monthly Overtime Justification Report prepared by the timekeepers
         which includes daily overtime hours by overtime justification code
         and shift.

      Musick:
      - Vacancy/Overtime Report that includes the number of overtime hours by
        justification code and shift compared to the number of vacant shifts.

      These facility-specific reports were found to contain several inaccuracies.
      The primary causes are discrepancies between Sign-in sheets and the
      Watchlists used to prepare the reports, and clerical errors that resulted
      from preparing the reports manually. In addition, overtime justification
      memos prepared by Operation Sergeants (Central Jail Complex only) did
      not always evidence review/approval by the Watch Commander.

Recommendations:
14.1: OCSD should implement and enforce controls to ensure that overtime
justifications are accurately recorded.

14.2: OCSD Financial should ensure that there are sufficient justification codes
available to operations managers for the adequate tracking of overtime in each
category.

14.3: The practice of Sergeants assigning and approving their own overtime
should be discontinued and approval should be done at the appropriate
management level.

14.4: Timesheet approval responsibilities should not be delegated below the
management level.


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                                FINAL REPORT




14.5: OCSD should develop department-wide overtime reports that are
consistently distributed on a monthly basis utilizing automated data from
CAPS, InTime, or other automated sources. Requests for additional overtime
reports should be discussed with Financial & Administrative Services to
utilize appropriate system tools and controls to ensure accurate reports are
generated.




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                                    FINAL REPORT




                            BREAK EVEN ANALYSIS

One of the objectives of this study is to determine whether there is an
appropriate crossover point, if any, where it is more economically efficient to fill
a new position rather than having existing positions work overtime.




Findings:
15.1 The marginal, hourly cost of either approach (filling with overtime or
    filling with a new deputy) will always be the same. Therefore, there is no
    “cross-over” or “break even” point, but rather a decision to do one or the
    other.

15.2 It is cheaper to fill a vacant position with overtime rather than to hire a
     new employee to fill the position for a Deputy Sheriff I, Deputy Sheriff II,
    Investigator, and Sergeant.

15.3 It is cheaper to fill a vacant position by hiring a new employee rather than
    to fill it with overtime for Sheriff’s Special Officers and Correctional
    Service Technicians.

15.4 The cost differential is less than 10% for filling with overtime compared to
    filling with a new employee. This is true across all of the major six
    classifications examined.



Analysis:

The short answer from a pure economic standpoint is that it is less expensive to
use overtime for safety classifications (Deputy Sheriffs, Sergeants, and
Investigators), but more expensive for all other personnel. The primary reason
for this difference is the significantly higher cost of retirement benefits for safety
officers. Simply put, the County contributes an average of 49 cents to retirement
for every one dollar it pays in salary to a Deputy Sheriff I, compared to 22 cents
to retirement for every one dollar it pays in salary to a Sheriff’s Special Officer II.
This relative cost of retirement benefits for Deputy Sheriffs will only increase in




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                               Page 52
                                   FINAL REPORT


the coming years, approaching 60 cents for every dollar in salary, as detailed in
the CEO/Budget, “Budget Preparation Instructions”.

The analysis presented below illustrates the side-by-side hourly costs of:

      1. Filling a vacant position with overtime, or
      2. Hiring a new employee to fill the position

Under the Deputy Sheriff I chart that follows there are two different scenarios,
one assuming the employee receives the lowest P.O.S.T premium pay,
Intermediate, (5% of base salary) and one assuming the employee receives a
higher P.O.S.T. premium pay, Advanced, (9% of base salary). The end result
does not change between these two scenarios, but the cost differential gap does
narrow the higher the P.O.S.T. premium. SSO employees are not eligible for
P.O.S.T. pay, and thus it is not incorporated in the analysis. Other premium pays
are not included in this analysis because they are, on average across the
Department, much smaller amounts. Moreover, sensitivity analysis conducted
by the audit team confirms that the inclusion of additional premiums would not
change the final conclusion in either the Deputy Sheriff I or SSO scenarios.

One other component incorporated in the analysis below is the cost of training a
new deputy and a new SSO. The total cost per employee was provided by the
Sheriff’s Training Division, and was reviewed and refined slightly by the audit
team to reflect the total cost to the County. This total cost was then amortized
over twenty-five years (the average number of years of service for a retiring
safety officer according to the Orange County Employee’s Retirement System’s
actuary, Segal) in order to come up with an annual cost to be inserted into the
cost analysis.




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                                          FINAL REPORT


Deputy Sheriff I
                               Fill with Overtime          Fill with New Deputy
         COST                  5% POST          9% POST     5% POST         9% POST
Base Salary                    $74,805          $74,805      $74,805        $74,805
P.O.S.T Pay                     $3,740           $6,732        $3,740        $6,732
Retirement                           NA              NA      $36,340        $36,340
Health Insurance                     NA              NA        $7,995        $7,995
Other Insurance                      NA              NA        $1,692        $1,692
Other Pay                            NA              NA          $236           $236
Amortized Academy
Training Cost                       NA              NA        $3,939         $3,939

Subtotal                        $78,545        $81,537     $128,746        $131,738

Times 1.5                      $117,818       $122,306           NA              NA

Hourly Cost                      $56.64         $58.80        $61.90         $63.34

Cost Differential              -8.49%         -7.16%          8.49%          7.16%
Depending on which P.O.S.T Pay the employee is eligible to receive it is
anywhere from 7.16% to 8.49% cheaper to fill a vacant hour using overtime
rather than hire a new Deputy Sheriff I.

Sheriff's Special Officer II
            COST                  Fill with Overtime      Fill with New SSO
Base Salary                                    $57,461                 $57,461

Retirement                                          NA                 $12,381
Health Insurance                                    NA                  $7,282
Other Insurance                                     NA                  $1,482
Other Pay                                           NA                    $229
Amortized Academy
Training Cost                                       NA                  $2,149

Subtotal                                       $57,461                 $80,984

Times 1.5                                      $86,192                      NA

Hourly Cost                                     $41.44                  $38.93

Cost Differential                               6.44%                   -6.44%
It is 6.44% cheaper to fill a vacant hour with a newly hired SSO,
rather than to fill it with overtime.




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                                   FINAL REPORT


As previously established, overtime is not just an economic issue. For those
positions where it is economically cheaper to fill with overtime, there is point at
which any cost savings are outweighed by increased risks associated with
fatigue. Not only does fatigue increase the potential for on the job injuries to
officers, which also leads to more workers’ compensation claims, but it also
decreases the ability of an officer to perform his/her vital public safety duties
with the necessary level of acuity.



Recommendations:
15.1 Fill any vacant Sheriff Special Officer (SSO) and Correctional Service
Technician positions in order to achieve cost savings.

15.2 Despite the fact that using overtime to fill vacant safety positions may
be incrementally cheaper, OCSD needs to create a comprehensive overtime
policy that puts in place the procedures necessary to ensure that the risks
associated with fatigue do not rise to such a level that they outweigh any cost
savings.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                           Page 55
                                    FINAL REPORT




                USE OF CORRECTIONAL OFFICERS IN JAILS

The Board also requested that the Office of the Performance Audit Director
perform a preliminary review of the financial implications related to any
conversion of sworn deputy positions to correctional officers in the jails. In
researching this issue, the audit team learned that the former Acting Sheriff had
previously commissioned such a study and it was near completion at the time of
this audit. In addition, the Sheriff has asked her jail assessment consultant, Crout
and Sida, to examine and verify the analysis.

The audit team has been in discussions with both OCSD staff working on the
Sheriff study and the consultants who have been asked to review their findings.
The audit team believes that the OCSD draft study and the consultant review
will be sufficient to provide a thorough and balanced analysis of this issue if they
are carried to completion. In order to not duplicate OCSD efforts, the audit team
did not commit significant resources to reviewing this issue. However, in
discussions with the OCSD team that conducted the analysis, it was clear that
there are substantial savings (i.e. millions of dollars) to be had from utilizing
lower paid Correctional Officer classifications to any extent possible in OCSD Jail
facilities. OCSD has stated that they will make these studies available to the
Board when they are completed.

Along similar lines, the audit team interviewed several OCSD management
personnel who feel it is unnecessary to have as large a contingent of Deputy
Sheriff II personnel working in the jail facilities as is currently there. Currently
there are approximately 200 Deputy Sheriff II employees working at the jails. In
FY 2007-08, Deputy Sheriff II employees worked 97,371 hours of overtime at a
cost of $6,225,439 in jail facilities. As a reference point, a top-step Deputy II
makes $40.93 per hour, while a top-step Deputy I makes $38.74 per hour (or 5.4%
less). Phasing Deputy Sheriff II positions out of the jails, to any extent, will result
in overtime cost savings.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                               Page 56
                                 FINAL REPORT


                       ESTIMATED COST SAVINGS

The audit team calculated an estimate of cost savings from the implementation of
the audit recommendations provided throughout this report. Conservative
assumptions and reasonable estimates were utilized to provide a minimum level
of cost savings. While some savings are readily measurable, others will not be
known until they are implemented. Our minimum estimate of measurable
annual savings, contingent on OCSD operational changes, is approximately $3
million.

      Estimated annual savings of $1.5 million from discontinuing the current
      practice of guarding city-arrestees that go to the hospital before booking
      into the OC Jail system. These savings are based on an average number of
      hours spent by OCSD deputies on this activity over the previous three
      fiscal years.

      4% estimated savings on overtime costs at the Jails, North Patrol and
      Transportation (approx. $25 million total in FY 2007/08) as a result of
      improved monitoring and control practices = $975,000. Again, the 4%
      savings is a conservative estimate based on the audit team’s review of
      other national and regional overtime studies, and on the minimal
      monitoring and control practices that currently exist.

      Estimated savings of $250K associated with jail staffing adjustments,
      including: (1) salary savings from filling all future vacant Deputy II
      positions at jails with Deputy I employees & phasing out Deputy II
      positions at the jails, and (2) reducing overtime costs by utilizing Deputy
      I’s instead of Deputy II’s for overtime backfill at jails.

      Filling 20 vacant SSO positions at a savings of approximately $6,000 each
      (see Break Even analysis) = $120K. This analysis assumes a 5%
      department-wide vacancy factor for this classification. These savings
      would accrue annually.

      Salary and benefit savings of $116K by deleting two payroll specialists in
      OCSD-Financial, as a result of scheduling and payroll system integration.
      Such integration would drastically reduce manual processes, after an
      initial investment.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                         Page 57
                                   FINAL REPORT


      Filling 8 vacant CST positions at a savings of approximately $5,000 each
      (per audit team calculations) = $40K. This analysis assumes a 5%
      department-wide vacancy factor for this classification. These savings
      would accrue annually.

      Filling all SSO vacant shifts caused by SSO’s attending the Academy with
      other SSOs, rather than with Deputies = $20K.

Other Potential Savings

In addition to specific dollar savings, the audit team has identified the following
other areas where savings are available but cannot be specifically quantified until
implemented:

      Each shift that is covered by an Extra Help employee rather than on
      overtime by a current employee will result in a 50% cost savings.

      Any savings from streamlining and coordinating staff complements and
      work schedules, as determined by staffing assessments.

      Cost avoidance resulting from more precise impact analyses of collective
      bargaining proposals, including calculation of their impact on overtime.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                           Page 58
                                 FINAL REPORT


                         CONCLUDING REMARKS

A system-wide overtime management strategy must be adopted by Sheriff
Executive management to effectively address this issue. The audit team
recommends that OCSD form an internal Working Group to create this strategy,
develop specific actions to address identified issues, develop a schedule for
implementation, and provide the group with the necessary authority for seeing
the plans through to completion. This report and the Jail Assessment currently
in progress are crucial starting points for these discussions.

In addition, a significant proactive effort needs to occur between OCSD and the
Human Resources Department to comprehensively prepare for upcoming
negotiations on the Peace Officer labor contract. There are many overtime issues
that can only be addressed at the bargaining table.

In conclusion, the audit team wishes to thank the Board of Supervisors for their
continued support in performance auditing efforts, and the men and women of
the Orange County Sheriff-Coroner Department who opened their doors and
allowed us to assist them in identifying overtime issues and developing
recommendations for improvement.




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                        Page 59
                           FINAL REPORT




                       APPENDIX CHARTS




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT   Page 60
                                                             FINAL REPORT


                                       Chart 1: Overtime Justifications
OVERTIME HOURS
                                                                                                                                 FY 2007-08
Org Description/Location             FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07   FY 2007-08    % of Total
Vacant Position Total                    77,120     92,859     91,747     58,609     96,867    196,505    301,282      321,882       38.69%
Vacation Total                           36,431     43,503     49,244     59,852     79,407     91,364    100,354       97,572       11.73%
Shift Extension - Complete
Assignment Total                        46,185     43,787      45,402    45,502     41,109     46,778     48,075       50,647        6.09%

Planned OT - Special Event Total        23,670     25,103      29,986    31,778     36,073     34,304     36,122       43,433        5.22%
Planned OT - Training Total             13,062     20,455      22,347    25,900     26,646     29,687     37,641       38,956        4.68%
Sick Leave Total                        29,743     33,622      29,556    31,581     39,631     37,839     34,429       34,395        4.13%
Other Total                              8,829     17,743      13,842    13,064     14,981     16,435     25,609       28,378        3.41%
Planned OT - Other Total                14,327     14,107      13,877    13,856     19,000     27,685     36,696       27,800        3.34%
Planned OT - Mutual Aide -
Emergency Total                            784    112,803      19,441       895      1,727      1,704        861       26,494        3.18%
Workers' Comp Total                     15,167     22,268      18,987    32,798     32,000     25,155     22,622       21,013        2.53%
Comp. Time Total                         5,319      6,418       7,575    10,320     16,921     17,423     17,581       18,477        2.22%

Planned OT - Investigations Total        6,041      4,841       5,901     5,964      5,367      8,933     11,848       15,234        1.83%
Training Replacement Total              11,373     17,150      15,397    10,196      9,737     15,460     14,349       14,103        1.70%
COMMUNICATIONS Total                    21,432     15,506       8,790     8,012      7,651      7,641      9,181       11,765        1.41%
Special Assignment Total                 7,921     12,616      11,814     7,652      6,753      7,598     11,187       10,261        1.23%
S.T.C. Replacement Total                13,181     16,924      14,157    10,921     11,949      8,252     11,129       10,088        1.21%

Call Back - Investigations Total         7,154       8,142      6,919      9,964    12,189     10,760     10,284        9,749        1.17%

Training/Vacant Position Total           3,090       2,208      3,256     1,739       3,227     5,084      8,166        8,743        1.05%
Municipal Court Total                    4,462       5,366      6,479     5,507       6,097     5,260      7,360        8,701        1.05%
Shift Extension - Report Writing
Total                                    2,273       1,895      2,706      2,179      3,550     3,554       4,187       4,505        0.54%
Planned OT - Backlog Clearance
Total                                    5,953       2,759      2,626      2,695      1,922     3,262       3,222       3,968        0.48%

Planned OT - Range Qualify Total         3,693      3,979       3,923     3,612       3,519     3,830      3,759        3,811        0.46%
Family Leave Total                           0      2,613         857     3,774       3,957     8,021      6,200        3,582        0.43%
Academy Replacement Total                3,390     10,021      10,111     1,298       1,131     2,686      4,932        3,371        0.41%
Call Back - Other Total                  1,501      2,023       1,785     2,120       2,547     2,030      2,224        2,806        0.34%

Shift Extension - Late Court Total         200       2,197      2,222     1,372       1,832     1,590       1,407       2,012        0.24%
Shift Extension - Clear
Backlogged Work Total                    3,644       2,943      2,949      2,360      2,207     2,257      2,239        1,824        0.22%

Planned OT - Jail Rotation Total        30,689     45,147        195         28         41        138       1,217       1,450        0.17%
Planned OT - Terrorism Alert
Total                                        0          0          0      4,011        203        848      7,278        1,427        0.17%
Planned OT - Community
Awareness Total                          1,195       1,079      2,023      1,311       728        878       1,577       1,110        0.13%
Call Back - Assist Outside
Agencies Total                             716       1,030      1,045     1,239       1,386     1,740       1,076       1,098        0.13%
Shift Extension - Special Project
Total                                    3,251       2,794      2,931      1,450      2,919     1,545       1,241       1,086        0.13%
Planned OT - Post Replacement
for Training Reimbursement
Total                                    5,583       5,902      4,235      1,525      2,549     3,549       4,231         944        0.11%
A.O.C.D.S Leave Total                      237         163        103         75        105       153         207         328        0.04%
Shift Extension - Meal
Compensation Total                         114        161         99        110         93        168        345          290        0.03%
Civil Court Total                           22         24         43         24         16         15         45          162        0.02%
Superior - Criminal Total                   84         45         70         50         51         52         69          147        0.02%

Call Back - Special Event Total            418        270        363        286        470        594        482          146        0.02%
Call Back - Influence Exams
(OCSCD) Total                               30         30        106        299        112         47        191           90        0.01%
Out of County Total                         13         24          6          0          8          4          9           30        0.00%
Juvenile - Criminal Total                   21         59         23         10         19         21         17           28        0.00%
Call Back - Influence Exams (AOA)
Total                                       70         15          39        14         42          4         15           22        0.00%
#N/A Total                              10,474      2,967       2,109       805         57         18         23           11        0.00%
Grand Total                            418,861    603,563     455,285   414,759    496,796    630,872    790,968      831,935      100.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                            Page 61
                                                             FINAL REPORT


                                   Chart 2: Peace Officer MOU Provisions
                                                                                      MOU TERM
     MOU PROVISION                     1997 - 1999               1999 - 2002         2003-2004           2004-2006              2006-2009
Work Period                        40 hours/week          same                   same            same                       same
                                   Work performed over
                                   40 hours of paid
Overtime Pay Criteria                                  same                      same            same                       same
                                   time in workweek
                                   shall be OT
                                   no more than 16
Maximum Work Hours/Day                                    same                   same            same                       same
                                   hours
                                   reasonable effort to
Distribution of OT                 make OT available      same                   same            same                       same
                                   on an equal basis
Payment for OT                     1.5 times regular rate same                   same            same                       same
OT used to earn fringe
                                   No                     same                   same            same                       same
benefits (e.g., retirement)
Extra Help receives OT             Yes                    same                   same            same                       same
Premium Pay that counts
                                   All except: Call-Back same                    same            same                       same
toward OT
                                   and On-Call pay
Premium Pays:
  Night Shift Differential (jail
                                   $100/month             same                   same            same                       same
staff only)
  On-Call Pay                      1/4 of hourly rate     same                   same            same
  Call-Back Pay                    1.5 times regular rate same                   same            same                       same
  Bilingual Pay                    $52/month              same                   same            same                       same
                                                                                                                            Intermediate:
                                                                                                                             5% base pay
                                   Intermediate:
                                                                                                                            Advanced:
                                   $150/month
                                                                                                 Intermediate: $200/month   7.5% base pay
                                   Advanced:
  P.O.S.T. Pay                                            same                   same            Advanced:     $350/month   (before Oct. '08)
                                   $300/month
                                                                                                 Supervisory: $390/month    9% base pay
                                   Supervisory:
                                                                                                                            (after Oct. '08)
                                   $340/month
                                                                                                                            Supervisory:
                                                                                                                            9.5% base pay
 Hazardous Devices
                             $525/month                   same                   same            $580/month                 same
Assignment Pay
 Helicopter Pilot Assignment
                             $525/month                   same                   same            $580/month                 same
Pay
 Helicopter Observer Pay     $300/month                   same                   same            $355/month                 same
  Dive Team Assignment Pay $175/month                     same                   same            $230/month                 same
                             $2/hr - Patrol,
 Training Officer Assignment
                             Academy                      same                   same            same                       same
Pay
                             $1/hr - Jail
 Motorcycle Officer
                             $175/month                   same                   same            $230/month                 $250/month
Assignment Pay
 Tactical Support Team
                             $175/month                   same                   same            $230/month                 same
Assignment Pay
 Toxic Investigator
                             $175/month                   same                   same            $230/month                 same
Assignment Pay
 Mounted Assignment Pay      none                         $175/month             same            $230/month                 same
 Harbor Assignment Pay       none                         none                   $175/month      $230/month                 same
 Hazardous
Devices/Explosive Detection none                          none                   none            $580/month                 same
Squad
 Tactical Support/Hostage
                             none                         none                   none            $230/month
Negotiators                                                                                                                 same
 Major Accident
                             none                         none                   none            $230/month                 same
Reconstruction Team
  Inmate Transportation Pay        none                   none                   none            $75/month                  same
                                   2% @ 50;               3% @ 50 effective
Retirement                                                                       same            same                       same
                                   2.7% @ 55              6/2002
                                                          1999: 3.5% Deputy,                     Mar 2005: $700 one-time
                                                                                                                            Oct 2006: 4.75%
                                   Jan 1998: 3.6%           3.75% Investigator                   April 2005: 3%
General Salary Increase                                                          none                                       Oct 2007: 4.60%
                                   July 1998: 3.6%         2000: All 4%                          Oct 2005: 2.5%
                                                                                                                            Oct 2008: 3.00%
                                                           2001: All 4%                          Mar 2006: 2.5%



OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                     Page 62
                                                                        FINAL REPORT


                       Chart 3: Sheriff’s Special Officer (SSO) MOU Provisions
                                                                                                   MOU TERM
       MOU PROVISION                          1998-2000                        2001-2004                         2004-2007                       2007-2009
                                                                                                                                           Standard: 80 hours; For
                                    40 hours/week, however may
                                                                                                                                     employees on 3/12 schedule, the
                                    be established on an 80 hour                 same                              same
                                                                                                                                     official FLSA work period shall be
                                        per pay period basis
Work Period                                                                                                                                       28 days.
                                       Work periods may be
                                    established on a pay period
                                    basis. In these cases, work                  same                              same                            same
                                     performed in excess of 80
                                   hours of paid time shall be OT
Overtime Pay Criteria
                                   Upon written request by OCEA,
                                   the County agrees to study the
                                    feasibility of establishing work             same                              same                            same
                                    schedules consisting of: 4/10,
                                             9/80, flex time.
Work Schedule Studies
                                    no more than 16 consecutive
                                                                                 same                              same                            same
Maximum Work Hours/Day                         hours

                                   Reasonable effort to make OT
                                     available on an equal basis.
                                     The County and OCEA may
                                      meet and confer to reach
                                                                                 same                              same                            same
                                   agreement regarding specifics
                                   provisions for the distribution of
                                   overtime among employees of
                                    various individual work units.
Distribution of OT
Payment for OT                          1.5 times regular rate                   same                              same                            same

                                                  No                             same                              same                            same
OT used to earn fringe benefits

Extra Help receives OT                           Yes                             same                              same                            same
Premium Pay that counts
                                   All except Call-back and On-call              same                              same                            same
toward OT
Premium Pays:
  Night Shift Differential (jail       5% of salary to max of
                                                                                 same                              same                            same
staff only)                                  $1.50/hour
  On-Call Pay                            1/4 of hourly rate                      same                             same                             same
  Call-Back Pay                        1.5 times regular rate                    same                             same                             same
  Bilingual Pay                              $52/month                           same                           $69/month                          same

  P.O.S.T. Pay (only Coroner                                            Intermediate: $150/month                                        Intermediate: $200/month
                                                 none                                                              same
classes)                                                                  Advanced: $300/month                                            Advanced: $350/month
  Training Officer Assignment
                                                 none                   JWA/Academy: $1/hour                       same                            same
Pay

 Emergency Communications                        none                         $2.03/hour                           same                            same
and Training Pay

Compensation for Work on           Major 6 holidays: 1.5 times pay;
                                                                                 same                              same                            same
                                   Minor 6 holidays: straight time
Holidays
                                            1/60: General
                                                                                 same                     2.7% @ 55 effective 7/05                 same
Retirement                                   1/50: Safety
                                             7/98: 3.25%                      6/01: 4.0%                                                        6/07: 2.5%
                                                                                                                4/06: 4.75%
General Salary Increase                      7/99: 3.25%                      6/02: 4.0%                                                        6/08: 2.5%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                              Page 63
                                                                    FINAL REPORT




                                                    Chart 4: Overtime Hours by Location
                                                                                                                                                   FY 2007-08
Agency   Org Description/Location      FY 2000-01      FY 2001-02    FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   60    THEO LACY FACILITY                25,460          46,905        20,861       12,697       35,055       97,188      144,004      150,860      18.13%
   60    INTAKE RELEASE CENTER             55,142          75,807        47,410       41,076       53,361       63,576       82,908       97,723      11.75%
   60    MENS CENTRAL JAIL                 35,286          50,835        46,234       36,834       47,528       56,832       66,824       76,459       9.19%
   60    NORTH PATROL BUREAU               23,375          24,791        26,925       22,017       22,365       31,099       39,455       51,618       6.20%
   60    JAMES A. MUSICK FACILITY          14,043          19,737        15,659       14,016       19,095       23,758       34,509       39,238       4.72%

   60    TRANSPORTATION BUREAU            13,863          16,756        21,207       17,701       19,879       24,955       26,289       29,094        3.50%
         MISSION VIEJO POLICE
   60    SERVICES                         10,954          10,192        12,710       16,488       19,747       19,913       28,324       26,799        3.22%

   60    LAKE FOREST POLICE SERVICES        7,140         10,787        11,271       12,783       12,561       15,977       18,629       21,211        2.55%
         EMERGENCY
   60    COMMUNICAT'NS BUREAU             16,813          17,984        16,257       16,040       17,897       18,519       17,643       19,963        2.40%
   60    AIRPORT DETAIL                    8,627          86,369        30,269       20,075       20,605       18,382       29,468       18,863        2.27%
   60    FOOD SERVICES                    10,383           8,918        10,878       15,251       13,949       17,771       16,497       15,336        1.84%
   60    SOUTH PATROL BUREAU              33,446          33,666        24,681       23,187       19,386       18,187       18,697       14,441        1.74%
         LAGUNA NIGUEL POLICE
   60    SERVICES                           7,146          8,412        10,039       10,429       12,267       14,522       13,782       14,222        1.71%
   47    CJC HOLDING                          989         12,395         4,572        1,614        3,201        6,408       10,165       13,833        1.66%
         SAN CLEMENTE POLICE
   60    SERVICES                         12,448          11,502        10,507       11,867       16,898       13,544       17,387       13,090        1.57%

   60    DANA POINT POLICE SERVICES         4,599           6,519        6,535        7,696        7,470        8,504       10,594       12,646        1.52%
   60    R.N.S.P.                           9,158           9,995       10,978       10,660        7,783       10,871       12,312       11,144        1.34%
         SAN JUAN CAPISTRANO
   60    POLICE SVC                         7,249          5,327         5,401        6,206        8,331        7,916        9,357       10,606        1.27%
   60    WOMENS CENTRAL JAIL                8,772         13,522         8,630        8,213        9,101       10,737       10,068       10,007        1.20%
   60    STANTON POLICE SERVICES            5,100          4,187         4,753        4,988        7,678        9,838        9,325        9,573        1.15%
   60    SECURITY BUREAU                    7,488          9,128         5,948        5,090        7,498        7,812       10,071        9,278        1.12%
         LAGUNA HILLS POLICE
   60    SERVICES                           4,195           3,329        5,569        6,013        6,935        7,399        9,424        9,220        1.11%
   60    HARBOR PATROL SERVICES             8,462           6,894        7,568        7,208        5,435        7,782        8,249        9,027        1.09%

   60    ALISO VIEJO POLICE SERVICES            0             368        4,690        6,735        8,029        6,285        7,529        7,926        0.95%
   60    OCTA SECURITY SERVICES             5,227           5,821        4,113        4,336        4,700        6,666        7,479        7,802        0.94%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                   Page 64
                                                                FINAL REPORT



                                                               Chart 4 (Cont’d)
                                                                                                                                               FY 2007-08
Agency   Org Description/Location    FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
         RNCHO SNTA MRGARITA
   60    POLICE SVC                         965        2,452         7,686         5,669       9,170        5,778        8,484        6,644        0.80%
   60    HOMICIDE BUREAU                  4,260        3,718         5,128         4,119       6,176        5,771        6,005        6,592        0.79%

   60    PROFESSIONAL STANDARDS           1,837        2,424         1,199         1,149       2,132        4,266        5,171        6,500        0.78%
   60    SNP (NARCOTICS)                  6,620        6,743         6,314         5,717       5,933        6,441        6,394        5,551        0.67%
   60    CONTROL ONE                      6,430        6,050         5,570         4,336       4,738        5,556        5,929        5,225        0.63%
   47    WJC HOLDING                        152          873           168           145         783        1,414        4,130        4,912        0.59%
   60    FACILITIES OPERATIONS            3,965        2,532         2,951         6,154       5,968        5,735        5,337        4,626        0.56%
   60    TRAINING DIVISION                2,081        2,280         2,666         2,096       2,417        3,363        4,319        4,504        0.54%
   47    CJC BAILIFF                      1,102        8,398         3,640         1,023       2,167        2,659        4,852        4,466        0.54%
         GANG ENFORCEMENT TEAM
   60    (GET)                            3,486        3,912         3,535         3,357       3,277        3,326        3,792        4,448        0.53%
   47    NJC HOLDING                        672        1,976         1,229           439       1,072        2,068        5,499        4,369        0.53%
   47    CJC WEPONS SCREENING               398        2,291         1,560         1,696       3,325        5,475        7,836        4,087        0.49%
   47    LJC HOLDING                      1,174        2,246           991         1,089       1,886        2,284        2,376        3,898        0.47%
   60    CASHIERING OPERATIONS              858        1,812         1,622         1,971       1,375        2,969        2,954        3,388        0.41%
   55    SOUND SERVICES                   2,782        2,043         2,352         2,218       2,209        1,710        2,442        3,334        0.40%
   60    IDENTIFICATION BUREAU            1,605        1,443         1,370         1,183       1,271        1,510        1,959        3,099        0.37%

   60    CRIMINALISTICS LABORATORY        1,130        1,199         1,086         1,035       2,135        2,267        2,715        3,042        0.37%
   47    NJC BAILIFF                        403        1,964           701         1,163         896        1,327        3,304        3,028        0.36%
   60    AIR SUPPORT DETAIL                  28          151           883         1,182       2,037        2,278        2,906        2,963        0.36%

   60    FINANCIAL/ADMIN SERVICES         2,041        1,943         1,506          852        1,062        1,939        1,905        2,705        0.33%
   47    HJC HOLDING                        366          942           751          358          662        2,175        3,896        2,683        0.32%

   47    FIELD SVCS WARRANT CLERK          162         2,846           816          458        1,476        1,148        1,098        2,353        0.28%

   60    HAZARDOUS DEVICES SQUAD           916         1,444         1,863         2,146       2,103        2,583        2,283        2,265        0.27%

   55    COMMUNICATIONS DIVISION          3,094        1,962           979         1,157         760        1,180        1,785        2,158        0.26%
   60    DIGNITARY PROTECTION               700          611         1,382         1,162       1,492        2,068        2,198        2,126        0.26%
   47    LJC BAILIFF                        263        1,385           449           379         912        1,288        2,132        2,034        0.24%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                               Page 65
                                                                 FINAL REPORT



                                                                Chart 4 (Cont’d)
                                                                                                                                                FY 2007-08
Agency   Org Description/Location     FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   47    SJC HOLDING                         231           69            418          646          708        1,117        1,140        1,662        0.20%
   47    HJC BAILIFF                         399          653            503          368          787        1,168        1,685        1,645        0.20%
   55    ENGINEERING                       4,210        2,786          1,102          719          994        1,346        1,440        1,611        0.19%
   55    MAINTENANCE                         690          782            183          116          168          458          597        1,578        0.19%
   47    WJC BAILIFF                         196        1,697            759          565          714        1,580        2,436        1,495        0.18%
         TERRORISM EARLY WARNING
   60    GROUP                                0            0              0          857        1,289          740          570        1,427        0.17%
         ENGINEERING VIDEO/SOUND
   55    SVCS                                 7           63            241          154          246          381          917        1,378        0.17%
         SEX CRIMES/CHILD ABUSE
   60    BUREAU                            3,281        2,925         2,870         1,575       1,931        2,668        2,102        1,345        0.16%
   60    CORONER DIVISION                  1,316        1,549           899           791         976        1,956        1,570        1,182        0.14%

   60    VILLA PARK POLICE SERVICES           0            0              0          931          719        1,044        1,087        1,143        0.14%
         JOINT TERRORISM TASK
   60    FORCE                                0            0              0          980          802          736        1,119        1,111        0.13%
         LAGUNA WOODS POLICE
   60    SERVICES                          1,346        2,099         1,891         2,810       2,727        1,307        1,105          968        0.12%
   47    HJC CLERICAL                          8          175            52            44         198          711          683          940        0.11%
         INFORMATION SERVICES
   60    BUREAU                            1,113          970           410          698          302          262          650          931        0.11%
   47    SJC BAILIFF                         260        2,507           683          454          915        1,494        1,777          920        0.11%
   60    MLT                               1,267        1,308         1,110        1,085        1,024          807          721          910        0.11%
   47    NJC CLERICAL                         10          784           118           86          210          831          694          906        0.11%
   60    RECORDS                           2,771        1,055           477          502          665          705        1,104          875        0.11%

   60    RESERVE SERVICES DIVISION           845        1,147         1,508        1,018        1,102        1,007          697          865        0.10%
   60    NORTH INVESTIGATIONS                570          349           297          482          402          812          953          849        0.10%
   55    RADIO SERVICE - SHOP              5,582        2,922         1,219        1,179        1,596        1,074          735          764        0.09%
   47    FIELD SVCS CIVIL CLERK              126           62            32           42          108          381          218          554        0.07%
   55    SUPPORT SECTION                   1,469          752           590          683          737          557          637          544        0.07%
   47    SJC CLERICAL                         25          164            58           24           65          251          315          505        0.06%
   60    PROPERTY/EVIDENCE                   279          775           570          602          886        1,150        1,117          427        0.05%
   60    PURCHASING BUREAU                    21            0             0            9            3          101          127          417        0.05%
         ECONOMIC/COMPUTER
   60    CRIME DETAIL                       669          491            818          332          220          468          465          415        0.05%
   47    WJC LIEUTENANT                       0          482             21            0            0            0           36          387        0.05%
         FAM VIOLENCE &
   60    COMPLIANCE TEAM                      0            0            206          260          128           66          500          364        0.04%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                Page 66
                                                               FINAL REPORT



                                                              Chart 4 (Cont’d)
                                                                                                                                              FY 2007-08
Agency   Org Description/Location   FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
         CAPISTRANO SCHOOL
   60    DISTRICT                           0            0              0            0            0           33          159          338        0.04%
   47    WJC CLERICAL                       4          612            133           60          107          166          136          334        0.04%
   60    TOXICOLOGY LABORATORY            407          308            201          163          195          107          324          278        0.03%
         INVESTIGATION
   60    ADMINISTRATION                   142          129            197          410           46          321          205          269        0.03%

   60    RESEARCH & DEVELOPMENT           582          153            171          413          100          155          191          247        0.03%

   60    DRUG EDUCATION PROGRAM           639          399            506          461          145          267          270          232        0.03%
   60    JANITORIAL SERVICES              304          552            488          210          222          290          314          217        0.03%
         RADIO & MICROWAVE
   55    SYSTEM                           408          190            352          611          517          646          396          209        0.03%
   55    800 MHZ                            5            0            438          953          326          200          161          169        0.02%
   47    LJC LIEUTENANT                     0           32             48            3            0           16            0          124        0.01%
   47    NJC LIEUTENANT                     0          120            345            0            0            8            0           89        0.01%
   60    COMPUTER CRIMES UNIT               0            0              0            0            0            0          211           77        0.01%
   60    ADMINISTRATION                   344          217            185           71           81          185          153           74        0.01%

   60    FUGITIVE/WARRANT BUREAU           360          131           102          199           18          135          269           64        0.01%
   47    CJC LIEUTENANT                      0        1,554           367            0            0            0            0           38        0.00%
   60    FACILITY PLANNING TEAM             95           40            33           23            0            0           35           29        0.00%
   60    INMATE PROGRAMS                    85           29            27           48           56           13           15           14        0.00%
   47    ADMIN ASSIGN                      353           10             0           14            0            7            5           12        0.00%
   55    RADIO SERVICE - FIELD           1,885        2,913         1,171          114           18           13            4           11        0.00%
         NON-DISTRIBUTED
   60    APPROPRIATIONS                     2            0              0            0           17           27           35           10        0.00%

   55    DISPATCH CENTER SYSTEMS            7            2              0            0            0            4            0            8        0.00%
   55    INSTALLATION SERVICES            776          505              8            0            0            0            2            1        0.00%
   47    HJC LIEUTENANT                     0            0              0            0           10            0           13            0        0.00%
         800 MHZ - DRAFTING
   55    SERVICES                         518          586            133          109           80           72           38            0        0.00%
         ACCOUNTING/CLERICAL
   55    SUPPORT                            0            0              5            0            0            0            7            0        0.00%
   47    * OBSOLETE * (03/00)               0           29              0            0            0            0           48            0        0.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                              Page 67
                                                                FINAL REPORT



                                                               Chart 4 (Cont’d)
                                                                                                                                                FY 2007-08
Agency   Org Description/Location    FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04    FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   47    DATA SYSTEMS/SERVICES                1            0              0            0             0            0            0            0        0.00%
   47    EXECUTIVE PERSONNEL                  1            0              0            0             0            0            0            0        0.00%
   47    FIELD SVCS CIVIL FIELD              34            0              0            0             0            0            0            0        0.00%
         FIELD SVCS
   47    COMMUNICATIONS                      1            0              0             0            0            0            0            0        0.00%
         FIELD SVCS SPECIAL
   47    OPERATIONS                         84           25             12             0           41            0            0            0        0.00%
   47    FIELD SVCS WARRANT FLD            220           36              0             0            0            0            0            0        0.00%
         FISCAL/PERSONNEL GENERAL
   47    SVCS                               28            0              0             0            0            0            0            0        0.00%
   47    HJC FIELD SERVICES                 96            0              0             0            0            0            0            0        0.00%
   47    NJC FIELD SERVICES                 58            0              0             0            0            0            0            0        0.00%
   47    NORTH PATROL BUREAU                32          198              0             0            0            0            0            0        0.00%
   47    SJC FIELD SERVICES                 41            0              0             0            0            0            0            0        0.00%
   47    SJC LIEUTENANT                      0          355             77             7            0            0            0            0        0.00%
   47    SOUTH PATROL BUREAU                 0            0              6            11            0            0            0            0        0.00%
   47    TRAINING                            6            0              0             0            0            0            0            0        0.00%
   47    WJC FIELD SERVICES                 34            0              0             0            0            0            0            0        0.00%
   47    #N/A                                2            0              0             0            0            0            0            0        0.00%
         800 MHZ - ENGINEERING
   55    SERVICES                            0            0             19             0            0            0           22            0        0.00%

   60    EL TORO SECURITY SERVICES        1,716        2,075         1,116          1,376           0            0            0            0        0.00%
   60    SUPPLY/REPRODUCTIONS                44            3            53             23           8           16           68            0        0.00%
         TRANSPORT'N FLEET
   60    MAINTENANCE                         0            7              0              0           0            0            0            0        0.00%
   60    #N/A                                4            0              0              0           0            0            0            0        0.00%
         Grand Total                   418,861      603,563        455,285        414,759     496,796      630,872      790,968      831,935      100.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                Page 68
                                                                    FINAL REPORT




                                                    Chart 5: Overtime Dollars by Location
OVERTIME DOLLARS
                                                                                                                                                   FY 2007-08
Agency   Org Description/Location      FY 2000-01      FY 2001-02    FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   60    THEO LACY FACILITY            $1,093,225      $2,038,087      $976,286     $636,729   $1,664,437   $4,626,477   $7,120,390   $8,135,586      17.11%
   60    INTAKE RELEASE CENTER         $2,219,851      $3,127,758    $1,995,823   $1,773,323   $2,240,581   $2,748,858   $3,759,261   $5,020,965      10.56%
   60    MENS CENTRAL JAIL             $1,327,242      $2,123,430    $1,946,383   $1,636,447   $2,244,429   $2,800,166   $3,435,916   $4,259,634       8.96%
   60    NORTH PATROL BUREAU           $1,188,062      $1,272,804    $1,421,284   $1,200,716   $1,220,484   $1,744,731   $2,277,165   $3,356,300       7.06%
   60    JAMES A. MUSICK FACILITY        $530,009        $783,855      $652,811     $593,911     $833,257   $1,072,305   $1,632,355   $2,107,741       4.43%

   60    TRANSPORTATION BUREAU          $692,071        $838,828     $1,108,660    $943,123    $1,090,403   $1,383,583   $1,481,263   $1,792,698       3.77%
         MISSION VIEJO POLICE
   60    SERVICES                       $556,054        $527,254      $679,733     $877,498    $1,063,116   $1,079,067   $1,557,122   $1,710,503       3.60%

   60    LAKE FOREST POLICE SERVICES    $377,627        $569,761      $607,408     $688,130     $673,029     $850,490    $1,065,967   $1,356,137       2.85%
         EMERGENCY
   60    COMMUNICAT'NS BUREAU           $689,270        $756,463       $683,591    $690,007     $772,235     $782,412     $761,800     $913,934        1.92%
   60    AIRPORT DETAIL                 $294,787       $3,665,711    $1,102,153    $739,287     $797,864     $733,737    $1,261,050    $911,563        1.92%
   60    SOUTH PATROL BUREAU           $1,597,609      $1,677,843    $1,217,021   $1,146,161    $977,343     $960,583    $1,028,595    $884,776        1.86%
         LAGUNA NIGUEL POLICE
   60    SERVICES                       $380,471        $446,836      $543,267     $553,481     $664,968     $816,840     $776,620     $884,532        1.86%
         SAN CLEMENTE POLICE
   60    SERVICES                       $624,187        $586,840      $562,155     $632,646     $931,886     $769,909     $990,388     $849,074        1.79%

   60    DANA POINT POLICE SERVICES     $244,252        $343,434      $353,534     $420,275     $423,699     $491,484     $602,403     $808,124        1.70%
   60    R.N.S.P.                       $487,921        $543,052      $605,910     $599,192     $433,925     $644,805     $733,505     $748,614        1.57%
   47    CJC HOLDING                     $43,406        $511,175      $197,370      $75,395     $151,014     $289,178     $461,471     $734,471        1.55%
         SAN JUAN CAPISTRANO
   60    POLICE SVC                     $376,098        $290,960      $304,451     $347,909     $462,533     $464,027     $560,475     $704,529        1.48%
   60    STANTON POLICE SERVICES        $299,998        $246,552      $277,153     $322,674     $449,200     $583,063     $573,781     $659,753        1.39%
         LAGUNA HILLS POLICE
   60    SERVICES                       $223,450        $180,801      $311,970     $329,011     $389,855     $425,860     $546,039     $580,831        1.22%
   60    HARBOR PATROL SERVICES         $397,738        $336,677      $377,996     $368,103     $270,592     $418,542     $467,501     $571,497        1.20%
   60    WOMENS CENTRAL JAIL            $420,545        $639,665      $417,989     $394,446     $443,712     $577,404     $532,955     $553,543        1.16%
   60    FOOD SERVICES                  $254,571        $234,432      $308,377     $446,082     $418,703     $533,069     $507,256     $519,003        1.09%

   60    ALISO VIEJO POLICE SERVICES          $0         $13,245      $250,893     $352,169     $419,963     $351,043     $432,310     $503,909        1.06%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                   Page 69
                                                                FINAL REPORT


                                                               Chart 5 (Cont’d)
                                                                                                                                                FY 2007-08
Agency   Org Description/Location    FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04    FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   60    OCTA SECURITY SERVICES        $213,347     $278,686       $206,661     $224,026      $244,290     $349,423     $404,686     $468,668       0.99%
         RNCHO SNTA MRGARITA
   60    POLICE SVC                    $47,960     $117,012       $401,233     $300,250      $491,906     $324,902     $463,772     $418,049        0.88%
   60    SECURITY BUREAU              $250,388     $317,697       $215,975     $190,984      $279,469     $295,981     $414,442     $411,090        0.86%
   60    SNP (NARCOTICS)              $363,191     $373,446       $365,773     $332,022      $344,490     $385,654     $388,414     $410,561        0.86%
   60    HOMICIDE BUREAU              $228,578     $204,116       $274,250     $197,718      $279,414     $289,033     $323,467     $397,404        0.84%
   47    CJC BAILIFF                   $42,880     $340,377       $156,573      $49,395       $93,453     $121,431     $267,947     $396,818        0.83%
   47    NJC HOLDING                   $30,406      $92,672        $57,818      $21,100       $51,823     $100,273     $278,922     $361,565        0.76%
   47    WJC HOLDING                    $6,491      $39,275         $7,359       $6,845       $31,876      $58,651     $193,854     $335,118        0.70%

   60    PROFESSIONAL STANDARDS        $77,835      $99,374        $59,577        $61,191     $99,053     $191,290     $250,061     $324,016        0.68%
         GANG ENFORCEMENT TEAM
   60    (GET)                        $195,901     $216,307       $202,584     $177,092      $177,910     $182,660     $210,122     $277,744        0.58%
   47    HJC HOLDING                   $15,646      $38,073        $32,274      $16,718       $31,923      $87,290     $198,757     $267,816        0.56%
   60    TRAINING DIVISION             $94,424     $100,468       $129,031      $97,717      $109,516     $163,923     $210,872     $246,893        0.52%

   60    HAZARDOUS DEVICES SQUAD       $49,749     $103,187       $132,639     $133,060      $128,254     $184,007     $181,506     $236,844        0.50%

   60    CRIMINALISTICS LABORATORY    $130,643     $143,663       $144,597     $131,147      $163,034     $174,922     $206,229     $226,663        0.48%
   47    NJC BAILIFF                   $19,338      $94,424        $34,494      $57,848       $44,876      $63,529     $167,675     $217,116        0.46%
   60    CONTROL ONE                  $209,166     $213,821       $211,643     $174,258      $196,274     $226,188     $238,211     $216,171        0.45%
   60    FACILITIES OPERATIONS        $143,063     $102,261       $123,187     $258,344      $251,869     $241,883     $223,191     $208,819        0.44%
   47    SJC HOLDING                   $10,348       $1,885        $18,346      $30,778       $31,402      $49,032      $75,349     $187,800        0.40%
   60    AIR SUPPORT DETAIL             $1,634       $8,082        $49,099      $63,258      $106,782     $124,481     $163,873     $186,044        0.39%
   47    LJC HOLDING                   $40,607      $82,011        $39,084      $40,771       $71,091      $86,585     $100,390     $180,839        0.38%
   47    CJC WEPONS SCREENING           $9,961      $67,138        $43,725      $50,283      $108,801     $184,246     $282,584     $161,861        0.34%
   47    WJC BAILIFF                    $9,131      $79,636        $35,941      $27,220       $36,295      $86,627     $145,081     $161,263        0.34%
   47    HJC BAILIFF                   $18,494      $31,333        $24,285      $18,678       $38,257      $59,251      $99,191     $154,695        0.33%

   47    FIELD SVCS WARRANT CLERK       $3,871     $139,812        $44,498        $25,765     $78,687      $67,313      $67,354     $148,157        0.31%
   60    DIGNITARY PROTECTION          $37,594      $34,014        $86,938        $66,337     $80,706     $119,800     $131,882     $141,720        0.30%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                Page 70
                                                                 FINAL REPORT


                                                                Chart 5 (Cont’d)


                                                                                                                                                 FY 2007-08
Agency   Org Description/Location     FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04    FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
   47    SJC BAILIFF                     $13,290     $120,895        $34,356      $23,737       $46,296      $80,429     $115,190     $136,848       0.29%
   60    IDENTIFICATION BUREAU           $87,144      $83,271        $97,007      $91,672       $76,086      $79,938      $98,871     $136,284       0.29%
   55    SOUND SERVICES                  $94,904      $72,110        $85,247      $84,828       $84,600      $69,299      $98,831     $132,571       0.28%
   47    LJC BAILIFF                     $12,518      $64,923        $22,135      $18,880       $44,356      $66,083     $114,627     $128,354       0.27%

   55    COMMUNICATIONS DIVISION       $115,991      $74,117        $39,463        $46,248     $32,691      $49,288      $81,540     $103,163        0.22%

   60    FINANCIAL/ADMIN SERVICES       $73,051      $76,346        $60,504        $38,105     $47,721      $76,074      $76,513     $103,032        0.22%
   60    CASHIERING OPERATIONS          $21,101      $47,643        $43,601        $54,738     $38,651      $81,172      $82,441     $100,693        0.21%
         TERRORISM EARLY WARNING
   60    GROUP                               $0           $0             $0        $43,187     $65,480      $39,226      $29,659      $91,831        0.19%
   55    ENGINEERING                   $213,676     $147,632        $62,188        $41,883     $54,424      $74,132      $78,406      $90,955        0.19%
         SEX CRIMES/CHILD ABUSE
   60    BUREAU                        $176,506     $157,016       $163,025        $86,005     $99,898     $145,244     $118,727      $87,842        0.18%
         ENGINEERING VIDEO/SOUND
   55    SVCS                              $323       $2,374        $13,440         $8,884     $14,083      $20,850      $50,228      $81,531        0.17%
         JOINT TERRORISM TASK
   60    FORCE                               $0           $0             $0        $56,888     $40,628      $45,181      $71,089      $76,861        0.16%

   60    VILLA PARK POLICE SERVICES          $0           $0             $0        $49,744     $39,376      $58,218      $62,836      $73,186        0.15%
   60    MLT                            $73,036      $76,700        $66,560        $61,215     $60,497      $50,255      $45,605      $64,903        0.14%
   55    MAINTENANCE                    $20,236      $23,408         $6,051         $3,668      $5,471      $19,697      $22,020      $61,424        0.13%
         LAGUNA WOODS POLICE
   60    SERVICES                       $67,410     $105,154        $97,901     $145,840      $142,277      $71,840      $63,038      $61,418        0.13%
   60    CORONER DIVISION               $48,530      $64,864        $39,560      $35,411       $40,713      $80,159      $66,244      $55,576        0.12%
   60    NORTH INVESTIGATIONS           $32,118      $21,045        $18,679      $26,104       $19,047      $42,106      $50,028      $53,493        0.11%
   47    NJC CLERICAL                     $486       $35,346         $6,898       $5,129       $11,757      $46,221      $39,375      $50,827        0.11%
         INFORMATION SERVICES
   60    BUREAU                         $49,380      $43,983        $21,335        $37,678     $17,299      $12,464      $35,347      $50,075        0.11%
   47    HJC CLERICAL                     $277        $6,517         $2,950         $2,798     $11,670      $35,111      $31,360      $48,687        0.10%

   60    RESERVE SERVICES DIVISION      $26,699      $50,262        $73,731        $55,169     $59,549      $53,094      $35,426      $46,793        0.10%
   55    RADIO SERVICE - SHOP          $184,732     $101,949        $45,420        $45,549     $63,830      $44,937      $28,016      $30,103        0.06%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                 Page 71
                                                               FINAL REPORT



                                                              Chart 5 (Cont’d)
                                                                                                                                               FY 2007-08
Agency   Org Description/Location   FY 2000-01   FY 2001-02     FY 2002-03   FY 2003-04    FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
         ECONOMIC/COMPUTER
   60    CRIME DETAIL                 $34,697      $26,822        $44,366        $19,605     $13,178      $25,717      $26,982      $28,337        0.06%
   47    FIELD SVCS CIVIL CLERK        $2,862       $3,870         $2,029         $2,508      $5,800      $18,941      $12,205      $26,946        0.06%
   60    RECORDS                      $70,439      $25,284        $12,774        $13,592     $18,562      $20,003      $33,007      $26,190        0.06%
         FAM VIOLENCE &
   60    COMPLIANCE TEAM                   $0           $0        $11,993        $12,697      $5,808       $3,817      $29,323      $26,091        0.05%
   47    WJC LIEUTENANT                    $0      $18,525          $854              $0          $0           $0       $1,527      $21,773        0.05%
   47    SJC CLERICAL                    $669       $7,476         $2,709         $1,189      $3,093      $12,897      $16,506      $21,708        0.05%
         CAPISTRANO SCHOOL
   60    DISTRICT                          $0           $0             $0             $0          $0       $1,793       $8,943      $20,751        0.04%
   47    WJC CLERICAL                   $132       $30,689         $7,067         $3,156      $5,734       $9,502       $7,919      $20,637        0.04%
   55    SUPPORT SECTION              $38,431      $21,192        $17,308        $20,658     $21,848      $19,093      $20,305      $19,880        0.04%
   60    PROPERTY/EVIDENCE            $10,763      $28,271        $20,601        $19,813     $30,896      $40,002      $42,217      $18,851        0.04%
   60    PURCHASING BUREAU              $575            $0             $0          $333         $113       $3,876       $4,528      $16,227        0.03%
   60    TOXICOLOGY LABORATORY        $41,180      $39,265        $34,230        $25,864     $12,973       $5,801      $18,593      $15,111        0.03%

   60    RESEARCH & DEVELOPMENT       $26,436       $8,151         $9,697        $22,644      $5,428       $9,013      $10,560      $14,495        0.03%

   60    DRUG EDUCATION PROGRAM       $28,547      $18,728        $23,893        $20,204      $5,773      $12,405      $13,404      $11,985        0.03%
         RADIO & MICROWAVE
   55    SYSTEM                       $16,443       $8,737        $12,894        $27,137     $24,946      $33,381      $18,456      $10,290        0.02%
   47    NJC LIEUTENANT                    $0       $4,501        $16,080             $0          $0        $427            $0       $9,216        0.02%
         INVESTIGATION
   60    ADMINISTRATION                $3,125       $3,920         $5,423        $11,698      $1,224       $9,345       $6,419       $9,213        0.02%
   55    800 MHZ                        $157           $37        $21,101        $44,764     $15,125       $9,446       $8,058       $8,192        0.02%
   60    JANITORIAL SERVICES           $7,817      $15,034        $13,627         $6,242      $6,357       $8,694       $9,940       $7,467        0.02%
   47    LJC LIEUTENANT                    $0       $1,325         $1,333            $82          $0        $840            $0       $6,165        0.01%
   60    COMPUTER CRIMES UNIT              $0           $0             $0             $0          $0           $0      $12,662       $5,911        0.01%

   60    FUGITIVE/WARRANT BUREAU      $17,753       $6,588         $6,056        $10,738        $921       $5,651      $13,249       $4,552        0.01%
   60    ADMINISTRATION                $9,096       $7,286         $7,110         $2,523      $3,038       $6,819       $5,410       $3,014        0.01%
   47    CJC LIEUTENANT                    $0      $69,450        $16,757             $0          $0           $0           $0       $2,316        0.00%
   60    FACILITY PLANNING TEAM        $4,324       $1,830         $1,627         $1,118          $0           $0       $2,065       $1,697        0.00%
   47    ADMIN ASSIGN                 $16,083        $472              $0          $678           $0        $260         $258         $680         0.00%
         NON-DISTRIBUTED
   60    APPROPRIATIONS                   $33           $0             $0             $0        $613       $1,245       $1,488         $651        0.00%
   55    RADIO SERVICE - FIELD        $76,443     $124,774        $56,163         $5,508        $997        $822         $269          $646        0.00%

   55    DISPATCH CENTER SYSTEMS       $1,041         $678          $974           $676          $87         $198         $126         $572        0.00%
   60    INMATE PROGRAMS               $2,704         $952         $1,028         $1,654      $1,946         $443         $545         $568        0.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                               Page 72
                                                                  FINAL REPORT



                                                                 Chart 5 (Cont’d)
                                                                                                                                                      FY 2007-08
Agency   Org Description/Location     FY 2000-01    FY 2001-02     FY 2002-03    FY 2003-04    FY 2004-05    FY 2005-06    FY 2006-07    FY 2007-08    % of Total
   55    INSTALLATION SERVICES           $25,939       $16,106           $386          $208            $0          $124           $44          $112       0.00%
         ACCOUNTING/CLERICAL
   55    SUPPORT                             $0            $9           $127           $10           $15           $18         $338            $73        0.00%
   47    HJC LIEUTENANT                      $0            $0             $0            $0          $490            $0        $1,470           $18        0.00%
         800 MHZ - DRAFTING
   55    SERVICES                       $22,887       $26,742         $7,288        $6,113        $4,469        $3,882         $2,146           $4        0.00%
         ENGINEERING RADIO
   55    SERVICES                            $0            $0             $0            $0            $0            $0           $28            $0        0.00%
   47    * OBSOLETE * (03/00)                $0        $1,020             $0            $0            $0            $0        $1,365            $0        0.00%
   47    DATA SYSTEMS/SERVICES              $44            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    EXECUTIVE PERSONNEL                $23            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    FIELD SVCS CIVIL FIELD          $1,681            $0             $0            $0            $0            $0            $0            $0        0.00%
         FIELD SVCS
   47    COMMUNICATIONS                     $17            $0             $0            $0            $0            $0            $0            $0        0.00%
         FIELD SVCS SPECIAL
   47    OPERATIONS                      $4,009        $1,220           $614           $47        $2,123            $0            $0            $0        0.00%
   47    FIELD SVCS WARRANT FLD         $11,969        $1,806             $0            $0            $0            $0            $0            $0        0.00%
         FISCAL/PERSONNEL GENERAL
   47    SVCS                             $635             $0             $0            $0            $0            $0            $0            $0        0.00%
   47    HJC FIELD SERVICES              $5,539            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    NJC FIELD SERVICES              $3,401            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    NORTH PATROL BUREAU             $1,521        $9,264             $0            $0            $0            $0            $0            $0        0.00%
   47    SJC FIELD SERVICES              $2,400            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    SJC LIEUTENANT                      $0       $16,149         $3,688          $343            $0            $0            $0            $0        0.00%
   47    SOUTH PATROL BUREAU                 $0            $0          $270           $515            $0            $0            $0            $0        0.00%
   47    TRAINING                         $241             $0             $0            $0            $0            $0            $0            $0        0.00%
   47    WJC FIELD SERVICES              $1,838            $0             $0            $0            $0            $0            $0            $0        0.00%
   47    #N/A                             $109             $0             $0            $0            $0            $0            $0            $0        0.00%
         800 MHZ - ENGINEERING
   55    SERVICES                            $0            $0           $686            $0            $0            $0        $1,645            $0        0.00%
   55    WAREHOUSE                          $96          $176            $38           $52           $25           $39            $1            $0        0.00%

   60    EL TORO SECURITY SERVICES       $52,498       $68,369        $38,900       $49,461            $0            $0            $0            $0       0.00%
   60    SUPPLY/REPRODUCTIONS               $809           $71         $1,278          $526          $191         $337         $1,421            $0       0.00%
         Grand Total                 $18,426,104   $27,064,902    $21,400,825   $19,915,236   $23,916,856   $30,971,858   $40,082,255   $47,538,242     100.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                                      Page 73
                                                                 FINAL REPORT


                                             Chart 6: Overtime Hours by Classification

OVERTIME HOURS
                                                                                                                                      FY 2007-08
Classification Category       FY 2000-01   FY 2001-02   FY 2002-03   FY 2003-04   FY 2004-05   FY 2005-06   FY 2006-07   FY 2007-08    % of Total
Deputy Sheriff Total             220,824      363,577      257,972      231,677      284,818      376,012      484,320      515,723      61.99%
Special Officer Total             29,620       71,794       45,559       36,895       46,444       54,534       80,977       70,870       8.52%
Sergeant Total                    30,722       35,659       35,554       34,680       42,672       44,236       50,319       59,195       7.12%
Investigator Total                27,325       31,302       29,086       27,308       29,360       33,043       39,246       42,725       5.14%
Correctional Services Staff
Total                            24,656       32,584       24,776       17,709       22,847       34,289       40,845       42,335        5.09%
Clerical Total                   13,233       13,103       11,310       10,159       12,697       20,939       25,219       30,186        3.63%
Other Total                      13,890       11,520       10,643       14,128       15,851       18,971       20,696       20,630        2.48%
Radio Dispatcher Total           14,979       14,929       16,232       15,525       15,954       17,835       17,728       16,711        2.01%
Cooks Total                       9,559        8,793       11,841       15,451       13,886       17,700       16,333       15,177        1.82%

COMMUNICATIONS Total             21,432       15,506        8,790        8,012        7,651         7,641        9,181      11,765        1.41%
Forensic Sci. Professional
Total                             4,487        4,260        3,439        3,128        4,483         5,501        5,868       6,491        0.78%
Admin./Mgt. Total                    65           42           48           42           63           142          209         124        0.01%

Program Staff - Jail Total          142           83           34           45           69           31           28            4        0.00%
#N/A Total                        7,927          413            0            0            0            0            0            0        0.00%
Grand Total                     418,861      603,563      455,285      414,759      496,796      630,872      790,968      831,935      100.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                        Page 74
                                                               FINAL REPORT


                                            Chart 7: Overtime Dollars by Classification

OVERTIME DOLLARS
                                                                                                                               FY 2007-08
Classification Category      FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08            % of Total
Deputy Sheriff Total        $10,685,401 $17,502,580 $13,008,145 $11,959,216 $14,746,143 $20,084,013 $26,460,301 $31,721,139       66.73%
Sergeant Total               $1,876,965 $2,211,477 $2,252,118 $2,202,540 $2,725,988 $2,943,287 $3,434,822 $4,481,525               9.43%
Special Officer Total          $836,148 $2,287,428 $1,462,677 $1,248,229 $1,624,974 $1,912,432 $3,136,747 $3,161,202               6.65%
Investigator Total           $1,484,715 $1,742,047 $1,683,686 $1,505,767 $1,560,381 $1,887,585 $2,337,626 $2,885,271               6.07%
Correctional Services Staff
Total                          $611,053   $867,548    $693,691    $518,897    $669,319     $990,322 $1,252,422 $1,394,172          2.93%
Clerical Total                 $315,867   $338,435    $311,420    $288,285    $353,004    $578,582    $732,183    $925,732         1.95%
Other Total                    $442,470   $389,458    $368,980    $512,735    $572,616    $659,676    $718,759    $771,731         1.62%
Radio Dispatcher Total         $480,658   $527,618    $610,176    $605,109    $627,439    $700,358    $714,870    $736,281         1.55%

COMMUNICATIONS Total           $811,300    $620,042    $368,776    $336,183    $322,611    $345,207    $410,457    $539,516        1.13%
Cooks Total                    $234,100    $230,271    $324,595    $451,554    $417,433    $530,946    $501,899    $513,321        1.08%
Forensic Sci. Professional
Total                          $310,004    $325,989    $313,353    $283,408    $292,253    $332,552    $372,078    $402,772        0.85%
Admin./Mgt. Total                $2,634      $1,238      $1,887      $1,497      $2,364      $5,875      $9,011      $5,335        0.01%

Program Staff - Jail Total        $4,468      $2,909      $1,322      $1,814      $2,330      $1,024      $1,078        $246       0.00%
#N/A Total                      $330,320     $17,863          $0          $0          $0          $0          $0          $0       0.00%
Grand Total                  $18,426,104 $27,064,902 $21,400,825 $19,915,236 $23,916,856 $30,971,858 $40,082,255 $47,538,242     100.00%




OVERTIME AUDIT OF THE SHERIFF-CORONER DEPARTMENT                                                                                 Page 75

				
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